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THE   COST  OF 
PRODUCTION^ 

BY     CHARLES      J.     WATTS 


MUSKEGON    MICHIGAN    CHICAGO 

The  Shaw-Walker   Company 


BY      THE      SAME      AUTHOR 


SYSTEM  IN  BUYING.  A  purchasing  agent's  complete 
organization — the  result  of  several  years  of  experi- 
ment and  test.  Fully  illustrated  and  descrilwd  in 
System.  Novemlier  and  Decemtier,  1901,  and  Jan- 
uary, 1902.    The  three  numbers,  25  cents. 

EXACT  FACTORY  COSTS.  With  nine  illustrations. 
A  minutely  accurate  method  of  accounting  the  cost  of 
each  piece  or  part  separately — a  balance  ledger  sys- 
tem. F"ehruary,  March  and  April,  1902.  Three 
numbers,  25  cents. 

INDEXING  AND  RECORDING  PATTERNS.  With 
illustrations.  A  simple  and  effective  plan  for  the 
progressive  foundryman.  Two  numbers,  November 
and  December,  1901,  20  cents. 

IN  PREPARATION 


SYSTEM  IN  PUBLISHING.  A  complete  system  for 
all  printers  and  publishers,  covering^  every  item  of 
cost  in  any  kind  of  typographical  work.  A  circulation 
plan  for  daily  and  weekly  newspapers  is  included. 
Thirt>*  illustrations. 

All  <lescriptions  are  in  short,  time-saving  para- 
graphs fur  the  busy  man. 

In  addition  to  the  specific  information  mentioned, 
the  magazines  enumerated  above  contain  useful  sug- 
gestions along  many  other  lines.  Mr.  Watts  describes 
systems — the  result  of  his  i>ersonal  exiserience  and 
observation.  Every  point  is  clearly  illustrated.  Other 
competent  men  present  in  every  issue  simple  systems 
(if  practical  value. 


copyrighted,  1902. 

The  Shaw-Walker  Company. 

All  Rights  Reserved. 


THE  COST  OF  PRODUCTION 


THE  COST  OF  PRODUCTION. 


To  devise  a  simple,  effective  and  economical 
system  for  securing  accurate  factory  costs  is  a 
problem  many  manufacturers  have  yet  to  solve. 
In  these  days  of  fierce  competition,  the  average 
maker  of  a  standard  line  of  goods  is  tempted  to 
use  the  selling  prices  of  his  competitors  as  a  guide 
in  determining  his  own. 

But,  he  cannot  be  certain  that  the  result  ob- 
tained by  this  means  will  ensure  a  profit  under 
the  conditions  peculiar  to  his  factory.  He  is  at 
all  times  confronted  with  the  idea  that  his  com- 
petitors may  be  more  progressive  and  that  the 
systems  employed  by  them  may  facilitate  the 
operations  in  their  factories  and  thus  reduce 
the  cost  of  production.  With  this  uncertainty 
of  his  competitors'  methods  and  systems  he 
cannot  with  safety  base  his  cost  simply  on  their 
selling  prices. 

Again,  the  manufacturer  who  operates  his  fac- 
tory on  the  basis  of  the  cost  of  material  and  of  flat 


The  Cost  of  Production. 


labor,  adding  a  percentage  to  cover  non-product- 
ive labor,  manufacturing  expense  and  general 
expense,  as  well  as  contemplated  profits,  is  no 
nearer  the  solution  of  the  problem  of  factory 
costs  than  the  one  relying  simply  on  the  prices 
charged  for  similar  goods  by  other  concerns. 

In  these  pages  is  presented  a  cost  system,  which, 
while  free  from  all  the  intricate  problems  of  a 
balance-ledger  system,  furnishes  information 
sufficiently  accurate  for  all  practical  purposes.  It 
will  also  enable  the  progressive  manufacturer  to 
determine  his  own  costs  absolutely,  as  well  as  to 
point  out  to  his  superintendent  any  weakness 
existing  in  the  operation  of  the  factory  and  so 
provide  for  a  speedy  reduction  of  excessive  ex- 
pense in  the  cost  of  manufacture. 

This  system  is  a  clear  and  concise  statement  of 
what  the  factory  is  consuming  in  labor  and  in 
material,  as  well  as  of  its  operating  expenses.  No 
profits  are  included. 

As  there  are  but  five  main  accounts  to  be  con- 
sidered, it  is  more  simple,  but  at  the  same  time 
as  complete  and  as  effective  as  many  which  are 
more  elaborate  and  complicated. 

The  terms  and  illustrations  used  in  describing 
and  explaining  the  workings  of  this  system  are 
taken  from  the  author's  experience  in  the  manu- 
facture of  agricultural    implements.       They    are 


The  Cost  of  Production. 


simply  illustrative.  To  apply  the  principles  to  the 
conditions  existing  in  any  factory;  it  is  only  neces- 
sary to  substitute  for  those  used  in  this  book,  the 
terms  and  units  of  your  own  product. 

The  principal  items  which  contribute  to  the 
costs  in  a  factory,  are  material,  labor,  manufactur- 
ing supplies,  special  items  of  cost  and  general 
expense. 


MATERIAL. 


Material  is  the  basis  of  manufacture  and  in  a 
system  of  factory  costs  it  should  be  first  con- 
sidered. 

The  illustration  (Fig.  I)  represents  the  cutting 
list  or  detail  of  one  part;  i.  e.,  a  shaft  of  a  hay 
rake.  In  the  same  manner  this  detail  arrange- 
ment may  be  applied  to  any  standard  line  of  goods 
manufactured  in  quantities,  or  to  goods  made  up 
in  advance  of  specific  orders  or  sales. 

The  different  kinds  of  materials  used  are  speci- 
fied under  sub-headings,  so  as  to  permit  of  a  sum- 
mary being  readily  made  of  the  totals  required  of 
any  particular  kind  or  class  of  material. 

On  the  guide  space  of  the  front  of  the  card  is 
the  part  number  and  the  name  of  the  given  part. 
Under  this  guide  space  is  the  name  of  the 
machine  to  which  the  part  belongs.  Under  "Size 
and  Dimensions"  are  the  width,  the  thickness  and 
the  length  of  the  wood  used  in  this  part.  Next 
to  this  is  the  quantity  in  feet,  hundredths  of  a  foot. 


'The  Cost  of  Production. 


and  in  the  several  columns  to  the  right  are  the 
numbers  of  pieces  of  this  kind  used  on  this  im- 
plement. Following  this  is  the  column  showing 
the  kind  of  material  used. 

Below  are  spaces  for  three  changes  should  the 
thickness,  length,  kind  of  stock,  or  other  detail 
be  changed. 

The  finish  of  the  part  or  anything  special  is  noted 
under  "  Remarks." 

On  the  reverse  side  of  the  card  is  provided  a 
space  for  recording  the  cost  of  labor,  which  will 
be  referred  to  later  on. 

In  describing  the  system,  an  8  x  20  tooth  rake 
will  be  used  as  an  example.  Other  sizes  would 
of  course  be  computed  on  the  same  basis. 

To    arrive    at    the     cost    of    material    in    this 


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lO 


The  Cost  of  Production. 


machine,  complete,  a  material  summary  card, 
(Fig.  II)  is  used,  which  gives  the  totals  in  feet, 
pounds  or  count  of  the  different  kinds  of  material 
used,   made   up    from    the   separate    detail   cards 

(Fig.l). 

In  a  rake  of  this  kind  the  materials  used  are 
lumber,  cast  iron,  malleable  iron,  common  bar 
steel,  spring  steel,  rake  tooth  stock,  etc.,  as  well 
as  bolts,  nuts,  washers,  hinge  pins,  cotters  and 
other  small  stock. 

In  making  up  this  detail  (Fig.  I)  there  should 
be  a  card  for  each  part,  bolt,  nut,  washer,  etc.,  so 
that  there  will  be  a  complete  list  of  all  the  ma- 
terials in  the  implement.  In  case  any  parts  are 
bought  outside  of  the  factory,  the  detail  cards 
(Fig.  I)  can  be  ruled   on   the  back  to  provide  a 


Fig.  I  (rererae). 


The  Cost  of  Production. 


1 1 


space  for  keeping  a  record  of  the  contract  price 
in  place  of  the  labor  ruHng  as  shown,  or  the  same 
labor  ruling  could  be  used,  substituting  the  price 
in  place  of  labor  operations. 

A  total  summary  (Fig.  Ill)  of  material  and  labor, 
shows  the  complete  cost  of  lOO  machines.  To 
arrive  at  this  result  the  totals  of  the  different 
materials,  as  shown  by  the  material  summary  cards 
(Fig.  II)  are  taken,  for  example,  first  the  item  of 
lumber,  ^55.80,  was  obtained  from  the  card  shown 
in  Fig.  II.  The  other  items  in  the  summary 
were  obtained  in  a  similar  manner. 

While  the  cost  of  labor  is  also  shown  in  this 
summary,  the  method  of  computing  it  will  be 
explained  further  on. 

These  summaries  are  to  be  made  up  whenever 


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The  Cost  of  Production. 


a  revised  cost  is  wanted,  as  the  cost  of  manufac- 
ture may  increase  or  decrease  with  changing  con- 
ditions of  the  labor  or  of  the  material  market. 

In  computing  costs  according  to  this  system 
only  the  actual  amounts  of  material  necessary  to 
make  the  part  have  been  considered  and  there 
must,  of  course,  be  an  allowance  for  waste. 

This  the  foreman  of  the  wood  shop  can  esti- 
mate so  that  an  accurate  percentage  can  be  added 
to  the  cost  of  the  lumber.  In  this  line  of  goods, 
the  waste  will  average  20  per  cent,,  while  with 
castings,  steel  parts,  bolts,  nuts,  washers,  etc., 
3  to  5  per  cent,  will  cover  any  ordinary  waste. 

As  every  progressive  manufacturer  contracts 
for  material  on  the  basis  of  a  season's  supply,  it 
is  not  difficult  to  determine  the  cost  of  the 
different  raw  materials. 


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The  Cost  of  Production. 


13 


It  is  recommended  that  the  detail  cards  (Fig.  I) 
be  made  up  on  the  detail  side  in  the  office  and 
that  the  labor  items  be  recorded  on  the  cards  by 
the  clerks  in  the  several  departments  through 
which  the  pieces  pass  in  course  of  manufacture. 
They  are  then  to  be  delivered  to  the  cost  depart- 
ment, where  the  cards  (Figs.  II  and  III)  are  com- 
piled, after  which  all  cards  are  kept  in  a  cabinet 
in  the  cost  department. 

If  any  changes  occur  affecting  the  kind,  cost  or 
quantity,  of  material,  the  clerk  having  charge  of 
such  details  may  either  make  the  changes  from 
time  to  time  as  they  occur,  or  preferably  by  means 
of  a  notification  slip,  advise  the  cost  clerk  of  these 
changes.  The  latter  can  then  record  the  changes 
at  his  leisure.    This  system  permits  of  a  perpetual 


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FlO.  IV. 


14  The  Cost  of  Production. 

cost  account  being  kept,  since  there  is  provision 
in  both  cards  (Fig.  I  and  II)  for  recording  such 
changes. 

As  many  manufacturing  plants  make  their  own 
cast  iron,  they  no  doubt  have  a  foundry  statement 
showing  the  cost  of  melted  iron  from  the  cupola. 
But  to  make  this  simple  system  complete,  we 
submit  an  easy  method  (Fig.  IV)  for  obtaining  the 
cost  of  melted  iron.  The  labor  of  the  molders 
is  recorded  on  the  back  of  the  detail  card  (Fig.  I) 
so  that  the  material  is  figured  separately  from  it. 

To  obtain  the  cost  of  one  pound  of  melted 
iron  from  the  cupola,  the  total  cost  of  pig  iron, 
scrap,  sprues,  gates  and  coke,  together  with  cupola 
labor,  is  divided  by  the  total  weight  of  the  good 
castings  obtained  from  the  heat.  The  result  will 
be  the  cost  per  pound  of  melted  iron.  Castings 
are  figured  at  the  cost  of  melted  iron,  and  the 
foundry  labor  is  added  afterwards.  This  gives 
the  actual  cost  per  casting.  For  malleable  iron 
the  same  general  rule  applies. 

On  this  card  (Fig.  IV)  is  kept  the  heat  record 
of  the  foundry.  These  cards  are  filed  in  a  cabinet 
and  form  an  excellent  comparative  statement. 
Although  different  kinds  of  pig  iron  would  not  be 
bought  at  the  same  price  per  ton,  a  fixed  amount 
is  here  used  to  simplify  the  example.  It  should 
be  charged  at  cost. 


The  Cost  of  Production.  1 5 

Twenty-two  per  cent  is  added  to  the  cupola 
labor  for  the  non-productive  labor,  as  it  repre- 
sents the  per  cent  which  covers  the  cost  of  fore- 
man, clerk,  rough  labor,  etc.  in  the  foundry.  This 
is  fully  explained  further  on. 

The  remaining  entries  on  these  cards  not 
specifically  referred  to  are  self-explanatory,  and 
will  suggest  for  entry  other  items  of  information 
which  will  prove  to  be  of  interest  and  value  not 
only  to  the  superintendent  but  to  the  manager  as 
well. 


LABOR. 

Of  equal  importance  with  the  cost  of  the 
materials  used  in  the  process  of  manufacturing  in 
determining  the  total  cost  of  production,  is  labor. 

Labor,  in  manufacturing,  is  divided  into  three 
classes.  Productive  labor  is  that  which  produces 
something  tangible  and  of  asset  value.  In  other 
words,  it  is  the  labor  that  from  raw  material  makes 
a  finished  piece  or  part. 

Next  is  departmental  non-productive  labor. 
This  is  that  class  of  labor  in  each  department  which 
is  necessary  to  make  the  productive  labor  most 
effective  but  does  not  of  itself  produce  anything. 
To  be  more  explicit,  a  manufacturing  department 
is  generally  made  up  of  a  number  of  men  over 
whom  is  a  foreman,  and  if  the  number  of  men  be 
large  there  is  a  clerk  also.  There  are  also  truck- 
ers, oilers,  and  a  general  class  of  roustabouts  who 
must  be  maintained  in  the  department  in  order 
that  the  producers  may  work  to  advantage. 

In  the  plant  must  also  be  shipping  and  stock 


The  Cost  of  Production.  17 

clerks,  timekeepers,  engineers  and  others  who 
belong  to  no  one  department  but  who  are  a 
positive  necessity  in  order  that  the  producing  de- 
partments may  operate  effectively.  The  labor  of 
these  is  called  general  non-productive  labor. 

If  ^ 1. 00  be  the  value  of  productive  labor  and 
to  it  be  added  30  per  cent  as  the  value  of  the  de- 
partmental non-productive  labor,  I1.30  results. 
To  this  is  to  be  added  the  general  non-productive 
labor  which  may  be  assumed  to  be  40  per  cent  of 
total  productive  which  will  give  ^1.70  as  the  real 
cost  of  each  ^i.oo  of  productive  labor  in  the 
department. 

If  the  percentages  above  referred  to  are  prop- 
erly calculated,  and  to  the  cost  of  all  the  produc- 
tive labor  in  the  factory  is  added  departmental 
and  general  non-productive  percentages,  the  result 
is  the  exact  amount  of  the  pay  roll  for  the  term 
or  period  considered. 

In  order  properly  to  handle  the  cost  of  labor  it 
is  recommended  that  piece  prices  be  established  in 
all  departments  which  will  not  only  simplify  the 
matter  of  records,  but  will  also  result  in  a  saving 
in  the  cost  of  manufacture,  as  it  is  a  well  known 
fact  that  piece  workers  are  prone  to  produce  more 
work  in  a  given  time  than  day  workers,  the  greater 
effort  of  each  one  being  attended  by  a  consequent 
gain  to  him  in  earnings. 


The  Cost  of  Production. 


All  well  conducted  factories  are  divided  into 
departments.  Six  departments  will .  generally  be 
sufficient  to  cover  all  of  the  productive  labor. 
These  are  usually  classed  as  follows:  wood  shop, 
foundry,  steel  or  blacksmithing  department, 
machine  shop,  paint  shop  and  assembly  room. 

Since  piece  prices  can  always  be  closely  approx- 
imated in  each  of  these  manufacturing  depart- 
ments, a  small  card  cabinet  is  provided  in  which 
is  kept  a  record  of  the  piece  prices  paid  for  work 
in  each  department.  The  illustration  (Fig.  V) 
represents  a  convenient  price  card  for  the  wood 
shop.  On  this  card  are  the  prices  paid  for  the 
labor  in  the  wood  shop  in  making  the  piece 
named  on  the  card  which  in  this  case  is  referred 


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The  Cost  of  Production.  19 

to  as  C  I.  As  six  columns  are  provided  on  this 
card  for  changes  in  cost  prices  it  will  last  a  long 
time. 

Since  in  many  manufactured  articles  certain 
parts  are  identical,  not  so  many  cards  will  be  re- 
quired as  would  at  first  thought  seem  necessary. 
For  example,  in  this  case  the  part  C  i  although 
belonging  specifically  to  one  particular  rake,  is 
also  a  part  of  other  rakes  and  consequently  this 
one  card  will  suffice  in  making  up  the  costs  of  all 
rakes  in  which  this  part  is  used. 

The  card  authorizing  these  changes  (Fig.  VI) 
is  to  be  made  out  by  the  foreman  of  the  de- 
partment and  sent  to  the  superintendent  for  his 
approval.     If  the    superintendent    approves    of 


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Fig.  VI. 


:io  The  Cost  of  Production. 

the  change,  the  original  and  duplicate  cards  are 
sent  to  the  cost  clerk  who  signs  his  name  to  the 
original  as  evidence  that  the  change  has  been 
recorded.  The  original  is  then  sent  to  the  time- 
keeper for  his  guidance  in  making  up  the  pay  roll. 
The  duplicate  is  retained  by  the  cost  department 
and  the  change  is  noted  on  the  reverse  side  of  the 
detail  card  (Fig.  I  reverse). 

The  original  card  is  returned,  properly  signed 
by  the  time  keeper,  to  the  foreman  of  the  depart- 
ment by  whom  the  notification  card  was  issued. 
This  now  indicates  to  him  that  the  change  has 
been  made  in  the  cost  department  and  the  wood 
shop  price  card  for  the  part  Ci  is  now  corrected 
(Fig.  V).  These  changes  serve  to  keep  the 
records  accurate  and  show  at  any  time  the  exact 
cost  of  labor  in  each  department.  Changes  of  this 
kind  must  of  course  be  attended  to  promptly,  so 
that  each  interested  person  may  be  advised  of 
them  on  the  same  day.  The  figures  in  circles 
represent  the  numbers  of  the  operations. 

In  addition  to  the  piece  price  cabinets  in  the 
different  departments  it  is  recommended  that  a 
large  cabinet  be  kept  in  the  timekeeper's  office  in 
which  piece  prices  may  be  kept  by  the  timekeeper 
so  that  the  time  cards  may  be  checked.  This 
constitutes  a  check  on  the  different  departments 
and  insures  the  accuracy  of  the  pay  roll. 


The  Cost  of  Production. 


21 


A  simple  form  of  time  ticket  (Fig.  VII)  is  pre- 
sented which  with  modifications  may  be  made  to 
answer  for  all  departments.  The  example  given 
(Fig.  VII)  is  the  time  card  of  a  man  working  on 
on  the  part  Ci  in  the  workshop. 

These  time  cards  are  intended  to  be  used  by 
every  man  on  the  pay  roll.  The  several  depart- 
ments are  numbered.  One  to  six  may  be  the  pro- 
ducing departments  and  numbers  from  seven  on- 
ward may  be  applied  to  the  non-productive 
departments,  according  to  the  division  desired. 

Of  course  all  departments  numbered  above  six 
are  for  general  non-productive  labor  except  where 
the  labor  performed  in  each  pertains  to  tools,  pat- 
terns, permanent  equipment,  machinery,  assets  or 
permanent  values. 


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Fig.  VII. 


The  Cost  of  Production. 


These  time  cards  should  be  marked  as  produc- 
tive or  non-productive  by  the  foreman  of  the  de- 
partment in  which  the  work  is  performed.  This 
gives  the  timekeeper  the  information  necessary  to 
separate  the  productive  from  the  non-productive 
labor  and  will  be  described  and  illustrated  later. 

At  6:30  A.  M.  a  workman,  Wilson,  receives 
his  time  card  from  the  clerk  or  foreman  and  is 
assigned  to  his  work.  At  noon  he  has  finished 
this  work  and  proceeds  to  fill  out  the  card.  He 
first  inserts  his  check  number,  in  order  that  the 
timekeeper  may  identify  him  on  the  pay  roll, 
having  previously  checked  in  at  6:30  A.  M.  with 
this  number.  He  dates  his  card,  signs  his  name, 
indicates  what  he  has  done,  crosses  6:30  and 
11:30  in  the  hourly  divisions  and  hands  the  card 
to  the  clerk  or  foreman  at  once. 

After  the  noon  hour  he  receives  a  new  card  and 
proceeds  as  before.  As  these  time  cards  will  be 
coming  to  the  timekeeper's  clerk  at  all  hours  of 
the  day  from  men  in  the  department,  the  clerk 
at  once  inserts  the  price  as  shown  by  the  price 
card  (Fig.  V),  and  computes  the  earnings,  in  this 
case,  1 1. 2  5. 

It  is  of  course  evident  that  the  labor  per- 
formed is  productive  and  the  card  is  marked 
"Prod"  meaning  productive  labor.  Should,  how- 
ever,   the   labor   be   si  :h    that   the  clerk   cannot 


The  Cost  of  Production.  23 

determine  whether  it  is  productive  or  non-produc- 
tive he  confers  with  the  foreman.  This  same 
plan  is  pursued  during  the  day  and  at  the  close 
of  the  day  the  clerk  has  all  tickets  computed 
except  the  last  round  turned  in.  These  he  com- 
putes as  his  first  duty  the  next  morning. 

The  clerk  hands  the  day's  time  cards  to  the 
foreman  for  his  approval  or  correction  after  which 
they  are  delivered  to  the  timekeeper  for  the  pay 
roll. 

As  all  these  cards  are  marked  so  as  to  sep- 
arate the  productive  from  the  non-productive 
labor  of  the  six  manufacturing  departments,  the 
timekeeper  is  now  in  a  position  to  ascertain  each 
day  or  week,  as  may  be  desired,  the  departmental 
as  well  as  the  general  non-productive  percentage, 
the  latter  being  a  fixed  quantity. 

In  computing  the  time  as  given  by  the  time 
cards  of  a  workman  in  any  producing  department, 
where  the  goods  are  run  through  in  small  lots,  it 
is  recommended  that  such  a  workman  receive 
credit  on  his  ticket  for  the  number  of  pieces  made 
at  piece  rate  prices,  and  the  balance  necessary  to 
make  up  his  days  wages  be  allowed  him  at  his 
day  rate  and  be  charged  as  non-productive  labor. 

For  calculating  the  departmental  percentages 
of  non-productive  labor  "labor  statement"  cards 
are  provided  (Fig.  VIII). 


24 


The  Cost  of  Production. 


The  timekeeper  having  full  information  from 
the  dally  time  cards  received  from  all  departments 
is  able  to  divide  the  pay  roll  as  shown.  The  total 
of  the  productive  labor  for  the  week  divided  into 
the  total  of  non-productive  labor  gives  the 
per  cent  of  non-productive  labor  for  the  week. 
The  "last  week"  item  on  the  statement  comes 
from  a  previous  statement.  The  "to  date"  item 
includes  the  totals  from  the  begining  of  the  fiscal 
year.  These  "to  date"  totals  represent  the 
amount  paid  in  the  wood  shop  up  to  and  includ- 
ing September  twenty-second,  resulting  in  an 
average  departmental  non-productive  per  cent  of 
thirty-two. 

All  productive  or  manufacturing  departments 
are  treated  in  the  same  manner,  as  well  as  the  cost 


Fig.  VIII. 


The  Cost  of  Production. 


^5 


of  that  part  of  the  labor  in  the  non-productive 
departments  which  is  productive  labor  when  ex- 
pended on  tools,  patterns,  permanent  equip- 
ment, etc. 

The  method  of  obtaining  the  amount  of  gen- 
eral non-productive  labor  is  as  follows:  If  any- 
productive  labor  has  been  performed  in  non-pro- 
ductive departments,  that  amount  is  added  to  the 
total  of  all  productive  departments.  The  sum  of 
these  is  divided  into  the  total  of  the  non-produc- 
tive departments  after  the  amount  of  productive 
labor  has  been  deducted. 

From  the  "labor  statements"  of  the  various 
departments  (Fig.  VIII)  a  "labor  summary"  of 
all  the  departments  is  made  up  (Fig.  IX). 

The  per  cent  of  general  non-productive  labor  for 
the  current  week  is  readily  determined  by  dividing 


i6 


The  Cost  of  Production. 


the  amount  of  productive  labor  into  that  of  the 
non-productive  labor.  The  item  "last  week"  came 
from  a  similar  summary.  The  40  per  cent  non- 
productive "to  date"  we  apply  to  the  total 
amount  of  labor  as  shown  on  the  card  (Fig.  III). 
The  method  of  ascertaining  and  recording  the 
proportionate  cost  of  both  the  departmental  and 
the  general  non-productive  labor  to  the  produc- 
tive usually  considered  a  difficult  undertaking, 
is  by  this  system  shown  to  be  an  easy  and 
simple  computation.  The  purpose  of  these  per- 
centages is  to  give  the  absolute  cost  of  producing 
each  part,  which  is  obtained  by  adding  them  to 
the  flat  cost  of  each  part  which  is  already  estab- 
lished since  the  work  is  done  on  a  piece-price 
basis. 


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Fig.  X. 


The  Cost  of  Production.  27 

For  convenience,  these  percentages  are  not 
applied  direct  to  each  part,  but  on  assembly  cards 
(Fig,  X)  on  which  are  collected  the  flat  cost  of 
each  part  as  given  on  the  reverse  of  the  detail 
cards  (Fig.  I  reverse). 

For  illustration,  the  cost  of  labor  in  the  work- 
shop in  producing  of  the  Dart  designated  as  Ci  is 
assumed  to  be  ^'2.35. 

This  amount  is  recorded  on  the  assembly  card 
(Fig.  X)  against  Ci  and  by  the  same  method  is 
charged  up  the  flat  cost  of  all  other  parts  as  C2, 
C3,  etc.,  until  all  the  flat  labor  in  the  wood  shop  is 
assembled,  amounting  in  the  illustration  to  1 16.95. 

It  is  presumed  that  on  September  twenty-third 
there  is  a  change  in  cost  (Figs.  V  and  VI)  and  it  is 
so  recorded  on  the  assembly  card  (Fig.  X).  'There 
being  no  further  changes,  this  total,  ($16.80)  as 
the  cost  of  the  flat  labor  in  the  wood  shop  is  trans- 
ferred to  the  material  and  labor  summary  card 
(Fig.  III).  After  this  total  is  also  added  the 
departmental  per  cent  of  non-productive  labor  for 
the  wood  shop,  previously  obtained  (Fig.  VII). 

The  same  method  is  followed  with  the  cost  of 
all  the  flat  or  productive  labor  in  each  department 
until  the  total  cost  of  all  the  productive  labor  in 
all  departments  is  obtained  together  with  the  non- 
productive percentage.  This  total  (Fig.  Ill)  is 
$93.65.     To  this  total  is  added  the  percentage  of 


28  The  Cost  of  Production. 

the  general  non-productive  labor  which  in  this 
case  being  40  percent  (Fig.  II)  is  I37.46,  making 
the  total  cost  of  labor — -productive  and  non-pro- 
ductive— $131.11  (Fig.  III). 

To  this  is  to  be  added  the  costs  of  material 
taken  from  the  material  summary  cards,  of  which 
the  lumber  card  (Fig.  II)  is  shown.  This  gives 
a  total  factory  cost  in  this  case,  $228.60  for  100 
8  X  20  rakes. 

As  total  factory  costs  are  needed  but  once  a 
year,  when  prices  are  made  for  traveling  salesmen, 
the  total  summaries  (Fig.  Ill)  are  made  up  only 
at  or  near  the  close  of  the  factory  year. 

As  by  this  system  an  accurate  general  average 
of  the  cost  of  both  departmental  as  well  as  the 
general  non-productive  labor  is  determined,  and 
as  most  manufacturers  make  yearly  contracts  for 
materials,  it  is  possible  to  compute  the  cost  of  all 
material  at  the  new  prices  and  obtain  exact  costs 
for  the  ensuing  season. 

It  is  also  possible  at  any  time  during  a  season 
to  make  a  close  estimate  in  the  same  way  of  the 
cost  of  any  new  article  or  product  by  taking  the 
cost  of  the  material,  adding  the  known  cost  of  the 
flat  labor  with  the  "to  date"  labor  percentages  in 
all  departments  which  are  shown  by  the  labor 
statements  at  that  time. 


MANUFACTURING  EXPENSE. 


The  term  "manufacturing  expense"  as  used  in 
these  pages  includes  the  cost  of  the  supplies  used 
by  the  factory  during  the  year,  consisting  of  re- 
placed belting,  emery  cloth,  sand  paper,  planer 
knives,  buckets,  brooms,  mops,  stationery,  fuel,  oil 
and  numerous  other  articles  of  a  like  nature.  There 
are,  of  course,  many  ways  of  accounting  for  these 
items,  but  their  inclusion  in  this  division  accords 
with  the  working  of  the  other  departments  and 
will  be  found  most  satisfactory. 

At  the  time  the  general  inventory  is  taken  let 
all  stock  of  this  class  be  carefully  listed  at  its  asset 
value,  deducting  a  certain  per  cent  for  depreciation 
from  the  value  of  such  articles  as  are  worn  or  partly 
used.  Having  done  this  there  is  now  in  the  factory 
only  the  raw  material,  permanent  equipment,  the 
product  in  course  of  manufacture,  and  the  finished 
goods. 


30  The  Cost  of  Production. 

At  the  time  of  commencing  operations,  whether 
at  the  beginning  of  a  new  business  or  annually 
after  each  inventory,  let  each  foreman  draw  from 
the  stock  room  such  supplies  as  he  needs,  a 
proper  blank  being  provided  for  the  purpose.  It 
is  necessary  to  advise  the  stockkeeper  as  to  the 
cost  of  each  article  in  this  account.  This  may  be 
accomplished  by  a  system  in  the  purchasing  de- 
partment whereby  invoices  for  all  goods  received 
pass  through  the  stock  clerk's  or  storekeeper's 
hands. 

Having  received  and  filled  the  order  from  the 
foreman,  the  material  drawn  is  charged  to  the 
proper  department  on  a  stock  card  (Fig.  XI). 
•Let  this  card  represent  one  article  which  in  the 
illustration  shows  leather  belting  drawn  for  depart- 
ment Number  One. 

Have  a  card  for  each  article,  also  a  card  for 
each  department.  As  the  usual  list  of  supplies  is 
not  large  it  will  not  take  very  many  cards  for  all 
of  the  departments.  The  stockkeeper  should  do 
all  his  posting  from  the  foreman's  orders  to  these 
cards  once  a  day,  and  thus  economize  time. 

This  stock  card  shows  the  cost  price  and  it  is 
therefore  not  a  difficult  matter  to  enter  the  record 
in  actual  value  of  the  supplies  and  not  simply  the 
quantities  used.  There  are  many  ways  in  which 
the  ledger  can  be  divided,  but  it  is  recommended 


The  Cost  of  Production. 


31 


that  there  be  used  a  card  having  a  guide  projection 
in  the  center  and  extending  one  third  of  its  length, 
for  the  division  of  the  different  kinds  of  stock, 
and  a  card  with  a  tab  (Fig.  XI)  for  each  depart- 
ment. 

As  these  tabs  indicate  the  numbers  of  the  de- 
partment it  Is  easy  for  the  stockkeeper  to  locate 
any  cards  wanted  when  posting. 

The  system,  once  started,  requires  but  little' 
labor  to  keep  up,  and  as  a  replacement  is  infre- 
quent, the  expense  is  small.  If  desired,  the 
capacity  of  the  cabinet  may  be  enlarged  and  used 
also  to  keep  a  record  of  all  material  in  the  stock 
room,  although  for  cost  purposes  it  is  not  necessary. 

The  superintendent  and   the  manager  as  well, 


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32 


The  Cost  of  Production. 


will  also  find  that  a  weekly  report  or  manufactur- 
ing expense  summary  (Fig.  XII),  made  up  from 
the  stock  cards  (Fig.  XI),  is  very  helpful  in  elim- 
inating unnecessary  expense  in  any  department. 
This  report,  either  on  a  card  or  on  a  sheet,  may 
accompany  the  reports  of  labor  in  the  various  de- 
partments (Fig.  VIII).  These  two  reports  show 
the  actual  cost  of  the  labor  performed  and  of  the 
supplies  consumed  for  the  week,  which  may  be 
discussed  and  analyzed  with  the  foremen. 

This  weekly  report  of  manufacturing  expense 
also  serves  as  a  basis  for  applying  this  expense  to 
labor  cost,  either  at  the  end  of  the  season,  or  at 
any  time  during  the  season,  when  the  factory  costs 
of  making  any  new  articles  of  manufacture  are 
under  consideration. 


MANUFACTURING    EXPENSE     SUMMARY 

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The  Cost  of  Production.  2>2 

In  pro-rating  this  expense  over  the  cost  of  the 
given  article,  it  is  recommended  that  the  entire 
output  of  the  factory  be  computed  at  prices  de- 
rived from  the  cost  estimates,  and  that  this 
amount  be  divided  into  the  total  cost  of  the  sup- 
plies used.  This  gives  the  per  cent  which  is 
added  to  the  labor  and  material  cost  of  the  indi- 
vidual article  to  secure  the  net  factory  cost. 

Of  course  this  per  cent  during  the  season  could 
not  be  readily  arrived  at  owing  to  the  unfilled 
orders  in  the  factory,  but  the  total  cost  of  sup- 
plies for  years  previous  is  known,  and  a  per  cent 
based  upon  this  would  answer  for  the  special  costs 
necessary  to  be  estimated  during  the  season. 

If  in  calculating  costs  at  the  end  of  a  season  for 
the  succeeding  season  it  should  be  found  that  the 
proportion  of  supplies  used  is  lo  per  cent  of  the 
entire  cost  of  the  product,  and  the  article  in  ques- 
tion costs  ^lo.oo,  the  manufacturing  expense 
would  of  course  be  |i.oo  for  each  article,  which 
would  be  added  to  the  factory  cost. 


GENERAL  EXPENSE. 


General  expense  in  connection  with  a  cost 
system  is  to  many  managers  a  source  of  annoy- 
ance, and  how  to  ascertain  the  proper  percentage 
to  be  appHed  to  the  factory  cost  is  a  problem 
which  is  ever  before  him.  Again,  how  to  apply 
the  anticipated  profits  has  been  a  much  discussed 
question  with  all. 

While  it  is  not  claimed  that  this  method  of 
treating  general  expense  will  satisfy  every  manu- 
facturer, yet  he  will  be  convinced  that  if  he  will 
apply  the  items  that  go  to  make  up  general  ex- 
pense as  here  indicated,  the  estimated  cost  will 
vary  but  little,  if  any,  from  the  actual  costs. 

The  term,  general  expense,  as  here  used  in- 
cludes such  items  as  salaries,  traveling  expenses, 
taxes,  insurance,  uncollectible  debts  and  notes, 
depreciation  of  product  as  well  as  of  manufactur- 
ing plant,  freights,  telephone  rent  and  telegrams. 


The  Cost  of  Production.  ';s^ 

express  charges,  advertising  and  similar  items  of  a 
miscellaneous  nature. 

There  are  two  ways  in  which  general  expense  can 
be  arrived  at  for  cost  purposes.  Either  is  sufficiently 
accurate  to  obtain  satisfactory  results,  one  having 
the  advantage  of  being  short  in  application  while 
the  other  is  somewhat  more  difficult  and  tedious. 

The  simplest  method  is  to  keep  a  close  account 
of  all  items  entering  into  the  general  expense 
account  as  direct  charges,  and  ascertain  the  total 
of  this  account  for  the  year,  adding  a  suitable 
allowance  for  uncollectible  accounts,  depreciation 
of  product,  plant,  etc. 

Divide  this  total  by  the  total  cost  of  the  entire 
output  less  the  value  of  material  on  hand  as  shown 
by  the  inventory.  This  result  will  be  the  per 
cent  which  is  to  be  added  to  the  cost  estimate. 

It  is  suggested  that  the  salaries  of  traveling 
men  and  their  expenses  be  kept  separate  and  by 
districts  or  territories.  This  will  make  it  pos- 
sible to  ascertain  the  cost  per  cent  of  selling  in 
each  district. 

This  separation  is  recommended  as  many  man- 
ufacturers well  know  that  their  selling  expense  in 
one  territory  is  much  greater  than  it  is  in  others. 
This  condition  alone  often  prevents  a  concern 
from  doing  a  profitable  business  in  certain  locali- 
ties  which    disadvantage   would  be   removed   by 


36  The  Cost  of  Production. 

making  each  locality  stand  its  own  share  of  the 
selling  expense,  instead  of  pro-rating  the  entire 
selling  expense  over  the  entire  product. 

In  the  handling  of  a  certain  product  one  terri- 
tory is  known  in  which  it  costs  40  per  cent  of  the 
selling  price  to  market  the  goods,  whereas  in  others 
it  requires  only  from  3  to  5  per  cent.  If  a  district 
selling  expense  account  is  kept  an  expensive  terri- 
tory can  be  quickly  located  and  abandoned,  if  the 
resulting  profit  is  not  worth  the  time  and  expense 
required  to  secure  the  business.  If  the  selling 
expense  account  is  not  divided  in  this  manner 
these  facts  are  lost  sight  of  It  can  be  done  either 
by  the  ledger  accounts  or  by  a  simple  ruled  dis- 
tribution book  or  card  file  which  the  bookkeeper 
can  keep  without  difficulty.  If  the  latter  is  used 
there  is  a  card  for  traveling  expense,  for  salary, 
and  for  any  other  incidental  expense  of  the  sales- 
man in  each  district. 

On  the  reverse  side  may  be  kept  a  daily,  weekly 
or  monthly  record  of  the  sales.  At  the  end  of 
the  year  a  few  simple  computations  only  are 
necessary  to  arrive  at  the  desired  results. 

The  other  plan  of  ascertaining  the  per  cent  of 
general  expense  to  be  added  to  the  cost  estimates, 
of  which  mention  was  made,  would  be  carried  out 
in  the  main  in  the  manner  just  described,  except 
that  instead  of  waiting  until  the  end  of  the  season  to 


The  Cost  of  Production.  37 

apportion  the  monthly  fixed  expense,  reserve  and 
suspense  accounts  are  opened  in  the  ledger  to 
cover  such  items  of  expense  as  are  not  directly 
incurred  during  the  month  in  review. 

In  reserve  accounts  are  included  such  expenses 
as  cannot  yet  be  exactly  determined  and  whose 
payment  therefore  must  be  deferred,  for  illustra- 
tion, taxes.  To  this  tax  reserve  account  would  be 
credited  the  estimated  amount  of  the  yearly  tax, 
the  same  amount  being  charged  to  an  Accruing 
Tax  account.  This  amount  would  be  pro-rated 
monthly  into  the  general  expense  account  and  the 
pro-rated  sums  credited  to  Accruing  Taxes.  At 
the  end  of  the  year,  if  the  estimate  was  correct, 
the  cash  payment  should  close  the  Tax  Reserve 
account  and  the  pro-rated  sums  which  have  been 
credited  monthly  would  close  the  Accruing  Tax 
account.  Other  reserve  accounts  are  handled  in 
the  same  way. 

Suspense  accounts  which  comprehend  expense 
paid  in  advance  for  terms  longer  than  a  single 
month  are  handled  in  the  same  manner  except 
that  the  suspense  account  would  be  charged  with 
the  money  paid  and  the  amount  pro-rated  to  gen- 
eral expense  according  to  the  number  of  months 
covered  by  the  payments.  For  instance  if  insur- 
ance premiums  are  paid  six  months  in  advance, 
one-sixth  would  be  charged  out  each  month  so 


38  The  Cost  of  Production. 

that  at  the  end  of  six  months  general  expense 
Would  have  consumed  all  of  this  amount  and  the 
Advance  Insurance  Premium  account  to  which  is 
charged  the  cash  payment,  would  be  closed.  Sales- 
men's expenses  and  other  similar  items  are  handled 
in  the  same  manner. 

The  difference  in  the  two  methods  is  the  differ- 
ence between  general  expense  known  only  at  the 
end  of  the  year  and  a  definite  statement  of  all  gen- 
eral expense  items  for  each  month.  The  first  is 
simple  and  for  yearly  cost  purposes  is  generally 
satisfactory,  while  the  second  method  is  equally 
good  for  yearly  costs  but  also  gives  a  montly  gen- 
eral expense  statement  which  for  many  reasons  is 
preferable. 

Either  method  can  be  used  with  a  card  system, 
thus  reducing  the  cost  of  maintenance,  or  can  be 
kept  in  the  ordinary  ledger. 


SPECIAL  COSTS. 


Special  Costs  is  a  term  used  to  include  the  extra 
items  of  cost  arising  from  defective  manufacture, 
the  substitution  of  expensive  material,  such  as 
brass  in  place  of  malleable  iron,  and  such  items  as 
may  result  from  oversight  on  the  part  of  some 
foreman  or  other  employe,  or  from  a  failure  of 
prompt  delivery  of  material. 

If  these  expenses  cannot  be  traced  directly  to 
some  source  against  which  they  may  be  charged, 
they  should  be  borne  by  the  specific  part  of  the 
product  affected  and  not  charged  over  the  entire 
product  or  to  the  general  expense  account. 

It  is  suggested  that  a  Special  Cost  account  be 
opened  in  the  ledger,  covering  such  items  and  that 
this  account  carry  this  expense  throughout  the 
season  regarding  it  as  an  uncollectible  account 
which  is  to  be  pro-rated  over  the  cost  of  the  prod- 
uct affected. 


40  The  Cost  of  Production. 

The  natural  inquiry  is,  why  should  this  expense, 
incurred  during  the  previous  year,  be  added  to 
the  cost  of  the  goods  to  be  made  the  following 
season?  The  reason  is,  if  a  certain  amount  is 
charged  up  during  one  season  for  oversight  and 
errors,  there  is  a  strong  probability  that  similar 
conditions  will  continue  to  exist,  and  an  allowance 
should  be  made,  as  it  would  be  for  bad  debts, 
interest  on  the  investment,  etc.  This  separate 
account  gives  facts  to  work  on,  while  if  the  items 
were  merged  in  the  general  material  accounts  they 
would  be  lost  sight  of  entirely. 


PROFITS. 

To  the  cost  estimates  with  all  percentages  in- 
cluded must  now  be  added  a  certain  per  cent 
for  profit.  For  example,  assume  twenty  per  cent 
as  the  desired  profit,  and  ^lo.oo  as  the  cost  of 
producing  an  article  in  the  factory,  ten  per  cent  as 
the  per  cent  of  manufacturing  expense,  fifteen  per 
cent  as  the  per  cent  of  general  expense,  and  five 
per  cent  as  the  per  cent  of  selling  cost,  then 
$13.00  is  the  total  cost  of  the  article.  If  twenty 
per  cent  be  added  to  this  the  selling  price  is 
$15.60  in  the  territory  costing  five  per  cent  to  sell 
in.  This  will  assure  you  a  profit  of  about  twenty 
per  cent  on  the  money  invested  for  the  machine. 

Now,  let  us  consider  the  different  cards  and 
blanks  and  see  how  each  may  be  elaborated  to 
make  a  broader,  byt  perhaps  more  complicated 
system. 

The  detail  card  (Fig.  i  reverse)  may  be  changed 


42  The  Cost  of  Production. 

so  as  to  provide  a  column  for  recording  the  price 
as  well  as  the  quantity  of  the  stock  with  one  or 
two  additional  columns  for  changes  in  price.  This 
card  then  becomes  a  working  price  sheet,  and 
when  the  non-productive  labor  percentages  are 
added  to  these  prices  a  cost  record  of  pieces  or 
parts  is  attained  which  furnishes  a  cost  basis  for 
prices  of  repair  parts  as  well  as  for  the  inventory. 
As  these  cards  are  kept  up  they  furnish  a  per- 
manent corrected  record  of  cost  prices  for  these 
purposes  at  any  time  they  may  be  desired. 

In  making  these  computations  for  inventory 
purposes  it  is  not  recommended  that  the  percent- 
ages for  manufacturing  and  general  expense  be 
added.  Annual  inventory  prices  should  not  be 
inflated  and  for  this  reason  factory  cost  prices 
only  should  be  used 

There  is  always  a  certain  amount  of  stock  taken 
into  the  inventory  which  is  valued  at  the  original 
cost  while  it  has  reallv  depreciated.  Taking  the 
inventory  at  corrected  cost  prices  will  therefore, 
in  a  measure,  correct  these  errors. 

The  material  summary  card  (Fig.  II)  shows  in 
this  instance  the  total  cost  of  lumber  used  in  the 
8  X  20  rake.  From  these  material  summary  cards 
a  computation  may  be  made,  showing  the  approx- 
imate number  of  feet  of  lumber  required  for  each 
size  and  kind  of  machine  made,  thereby  giving 


The  Cost  of  Production.  43 

the  required  unit  necessary  for  a  given  number 
of  machines  of  each  class.  Further  computations 
may  be  added,  giving  the  total  costs  as  shown  by 
the  cards.  These  furnish  valuable  data  in  estimat- 
ing the  requirements  for  the  next  season. 

Further,  if  the  cost  of  the  labor  on  each  kind 
of  article  as  shown  on  the  total  summary  cards 
(Fig.  Ill)  is  summarized,  a  very  close  estimate 
will  be  attained  of  the  amount  of  money  required 
for  next  season's  labor. 

These  cards  (Fig.  Ill)  may  be  so  modified  that 
manufacturing  and  general  expense  are  included 
with  the  factory  costs.  If  this  is  done  nothing 
need  be  added  to  make  the  record  complete  but 
the  selling  price  and  the  profit  wanted.  A  column 
may  be  added  in  which  to  show  the  total  feet  of 
lumber,  or  the  weight  of  the  material. 

By  completing  the  records  in  this  way  it  is 
easy  to  make  comparative  yearly  statements  of 
the  cost  of  material  and  labor  and  the  percentages 
of  expense  and  profit. 

When  the  information  on  the  cupola  record 
(Fig.  IV)  is  complete  there  is  still  ample  space 
for  other  information  for  the  superintendent. 
For  example,  if  it  is  desired  to  know  the  average 
cost  of  molding,  add  to  the  total  productive  labor 
in  the  foundry,  the  total  non-productive  per  cent, 
which  in  this  case  is  (40);  divide  this  amount  by 


44 


The  Cost  of  Production. 


the  total  number  of  pounds  of  good  castings  and 
the  result  is  the  average  cost  per  pound  to  mold 
for  two  weeks,  the  period  of  time  covered  by  the 
card.  This  added  to  the  cost  of  the  melted  iron 
gives  the  average  cost  per  pound  for  castings. 

The  piece  price  card  (Fig.  V)  may  be  ruled  on 
the  back  in  such  a  manner  as  to  provide  space  for 
a  record  of  orders  received  and  parts  made,  taking 
the  place  of  a  department  order  book.  This  is 
particularly  advantageous  for  the  foundry  and 
steel  shops. 

If  the  cards  (Fig.  V),  are  of  good  material  the 
items  may  be  recorded  in  pencil,  and  at  the  end 
of  the  season  this  record  may  be  erased  and  the 
cards  used  again. 


PIECE  WORK  RECOBO 

Sa^u,^^     O^                                               ■ 

lO.T. 

r..y. 

1  tor.. 

:;;"V 

;  H.... 

l«o 

Vu 

/  x-r 

Jrt- 

J- 

J^aA.c'i*-^. 

v^v 

■>oo 

7. 

J-o 

.M?a 

s 

^ . 

^ 

f 

The  Cost  of  Production.  45 

While  the  timecard  (Fig.  VII)  is  intended  for 
the  guidance  of  the  timekeeper  in  making  up  the 
pay  roll,  it  may  be  passed  to  the  cost  department 
and  the  labor  recorded  thereon  entered  on  a  piece- 
work record  card  (Fig.  XIII).  This  card  shows 
the  number  of  each  piece  made,  at  what  time,  by 
whom,  the  number  of  hours  necessary  in  making, 
the  total  amount  paid  and  the  average  rate  per 
hour  earned  by  each  workman. 

This  is  useful  information  and  is  well  worth  the 
time  and  effort  necessary  to  keep  it  in  proper 
order,  as  it  indicates  whether  the  scale  of  piece 
prices  paid  is  profitable  or  whether  it  should  be 
revised.  Then,  too,  the  same  cards  may  be  used 
as  a  basis  for  opening  a  ledger  account  with  each  lot 
of  goods  going  through  the  factory.  To  each 
account  is  charged  all  the  labor  and  the  material 
consumed  in  the  process  of  manufacture  and  the 
cost  of  the  yearly  production  of  any  particular  lot 
is  shown,  no  matter  when  it  was  made. 

By  using  order  numbers  in  the  factory  for  each 
lot  of  goods  going  through  at  one  time,  practically 
the  same  form  of  cards  could  be  used  by  simply 
adding  a  place  for  the  order  number  and  charging 
the  cost  of  labor  to  that  number  as  well  as  the 
cost  of  all  material  drawn  on  requisitions  corre- 
spondingly numbered.  By  this  method  the  exact 
cost  of  the  lot  is  obtained. 


46  The  Cost  of  Production. 

This,  however,  is  bringing  the  system  nearer  and 
nearer  to  a  balance  ledger  cost  system  and  there- 
fore becomes  more  expensive  and  complicated. 

The  labor  statement  cards  (VIII)  may  be  pro- 
vided with  columns  other  than  those  shown  in 
the  illustration,  in  which  the  manufacturing  ex- 
pense may  be  recorded,  as  on  the  manufacturing 
expense  summary  cards  (Fig.  XII). 

This  places  before  the  foreman  of  the  depart- 
ment the  exact  expense  incurred  by  his  depart- 
ment during  the  week  from  which  report  he  may 
intelligently  discuss  with  the  superintendent  the 
conditions  in  the  factory,  particularly  in  his  own 
department. 

Through  these  statements  unnecessary  items  of 
expense  are  often  discovered  which  can  be  elimin- 
ated, thus  adding  to  the  net  profit. 

Again,  a  column  may  be  added  in  which  the 
time-keeper  may  compute  the  per  cent  of  piece 
work  to  day  work,  another  column  to  show  the 
number  of  men  employed  in  the  department  and 
the  average  wage  rate  paid  per  hour.  A  total 
summary  of  all  this  information  may  be  made  on 
the  labor  summary  cards  (Fig.  IX)  covering  all 
departments. 

To  this  system  for  ascertaining  factory  costs 
may  be  added  a  system  of  inventories  on  cards 
which  will  show  the  number  of  pieces  made  and 


The  Cost  of  Production.  47 

in  stock,  and  their  location  in  the  stock  or  store 
room.  The  operation  of  such  a  system  is  con- 
sidered more  fully  in  the  chapter  on  perpetual  in- 
ventories but  the  procedure  in  general  is  as 
follows: 

When  a  lot  or  run  of  parts  or  pieces  is  started 
through  the  factory,  it  should  be  accompanied 
through  all  the  various  departments  by  a  tag 
board  slip  indicating  the  department  which  it  is  to 
reach  finally,  the  number  of  pieces  sent,  the  piece 
name  or  number,  and  any  other  information  that 
may  be  necessary.  This  card  should  accompany 
the  lot  until  it  is  put  in  stock  or  storage. 

The  assembly  room  should  draw  on  this  stock 
by  requisition  only.  Then  a  record  of  finished 
parts  in  stock  is  easily  maintained  and  the  requisi- 
tions themselves  show  the  quantities  in  the  assem- 
bly room  being  placed  in  finished  product. 

The  finished  goods  sent  to  the  warehouse  from 
the  assembly  room  should  be  accompanied  by 
transfer  slips  showing  the  exact  number  sent. 
The  clerk  in  charge  of  the  inventory  cards,  hav- 
ing received  properly  signed  requisitions  for  the 
finished  parts,  makes  the  necessary  changes  on 
the  records. 

Such  a  system  provides  a  simple  record  of  all 
parts  made  and  on  hand,  and  if  shipments  are 
checked    against   the  goods   in  the  warehouse  a 


48  The  Cost  of  Production. 

complete  inventory  results.  Further,  by  using 
the  record  of  costs  as  shown  by  the  detail  cards 
(Fig.  I)  an  accurate  inventory  with  values  can  be 
compiled  at  any  time. 


PERPETUAL    INVENTORIES. 


Perpetual  inventories  with  cost  values  attached 
are  not  as  a  rule  successful.  There  are  many 
reasons  for  this  lack  of  success,  but  the  principal 
ones  are  those  that  arise  from  lack  of  systematic 
methods  and  the  inattention  of  those  directly  con- 
nected with  the  operation  of  the  system. 

To  operate  a  system  of  this  kind  successfully 
means  careful  attention  on  the  part  of  those  in 
charge  of  the  work  and  the  close  supervision  of 
employes.  With  some  manufacturers  the  detail 
is  so  great  as  to  make  the  maintenance  of  such  a 
system  impractical.  In  concerns  manufacturing 
or  handling  thousands  of  different  parts  or  articles,, 
the  system  means  additional  labor  and  expense, 
and  in  some- cases,  a  curtailment  of  the  out-put. 
But  in  the  average  factory  it  is  effective  and 
thoroughly  practical. 

Perpetual  inventories  are  of  two  kinds.     One 


50  The  Cost  of  Production. 

includes  the  cost  prices  of  the  goods;  the  other 
simply  a  quantity  record  of  the  parts  or  articles  in 
course  of  manufacture  and  in  stock. 

A  combined  perpetual  cost  and  stock  record  is 
too  complicated  for  the  ordinary  manufacturer  to 
keep  accurately.  It  means  avast  amount  of  labor 
from  which  there  is  no  apparent  benefit. 

The  system  we  shall  now  describe,  therefore, 
embraces  simply  records  in  quantities.  Its  main- 
tenance means  but  little  extra  labor.  It  is  so 
exceedingly  simple  in  the  mere  recording  of  the 
movements  of  parts  and  pieces  that  errors  are  not 
likely  to  occur. 

The  first  need  is  for  a  clerk  thoroughly  familiar 
with  all  the  details  of  the  factory.  It  is  essential 
that  this  clerk  can  be  depended  upon  for  accuracy. 

For  his  records  there  should  be  provided  cards 
of  sufficient  size  and  number  so  that  each  piece 
shall  have  an  individual  card.  These  cards  are  filed 
in  the  drawers  of  ordinary  card  cabinets. 

For  the  stock  there  should  be  properly  arranged 
bins,  shelves,  etc.,  for  storage,  and  the  storage 
room  should  be  conveniently  located  to  the 
assembling  department.  It  should  be  in  charge 
of  a  careful  stockkeeper. 

In  some  factories  the  storage  compartments  are 
scattered  about  the  different  departments  and  the 
foreman  of  each  department  has  charge  of  the 


The  Cost  of  Production. 


51 


stock.  This  plan  Is  ordinarily  not  satisfactory. 
It  is  best  to  have  the  stock  concentrated  and  in 
charge  of  one  man. 

Workmen,  particularly  piece  workers,  are  apt 
to  avoid  rules  and  consequent  delays,  and  take 
out  stock  without  proper  orders.  This  means  a 
confusion  of  records  and  the  defeat  of  an  accurate 
inventory. 

In  describing  this  system  it  is  assumed  that  the 
factory  is  divided  into  six  departments:  black- 
smithing,  foundry,  machine,  wood,  assembling 
and  painting  or  finishing.  It  is,  of  course,  equally 
applicable  to  a  factory  with  departments  lesser,  or 
even  greater  in  number. 

In  the  blacksmithing  department  steel  and  iron 


REQUISITION    rOR  «TOCK 


Jlul^ 


t/o/HAr/v 1 


••/ 


DCSCRIPTION 


'y 


/^a^f-<y  y^  y  /'  Ctn^.   j^,,y. 


As- 


/•U. 


■  t/ft JibL 


awf.^<^?tir<>< 


?J-  tZ^o-^c^       7P    /^ 


o.  ./..jMU.^.rTrfU^ 


52 


The  Cost  of  Production. 


are  mostly  used.  This  stock  may  be  in  charge 
of  a  stockkeeper  or  of  the  foreman  of  the  depart- 
ment. None  must  be  withdrawn  from  stock 
without  a  requisition  for  stock  (Fig.  XIV).  This 
requisition  is  made  out  by  the  foreman  or  his 
clerk  and  the  proper  sizes  and  weights  are  in- 
serted when  the  stock  itself  is  procured. 

With  other  requisitions  for  stock  so  used  it  is 
placed  on  file  during  the  day  and  at  night  is  sent 
to  the  inventory  clerk  so  that  he  may  make  the 
proper  entries  on  the  stock  cards  (Fig.  XV).  These 
cards,  posted  daily,  give  a  perpetual  quantity 
record  of  the  raw  iron  and  steel  on  hand. 


/¥^^^ 


X'y 


x/; 


•TOCK               C^f>^ 

„«^    J^^^     Jt,r^<. 

^iU^r^^:f?6A^ 

(  ntct                  Jt,»'.\ 

«T. 

■ceiivio 

O.T. 

...uco            •V«" 

D.T. 

»cc..» 

OATI 

.«su<o 

■Al-ON 

■M 

fSoo'^ 

'Ai. 

3o        "/70'^ 

w 

i.ro* 

^rr^./ 

•^"T'tri 

„„«.     ^   '         (««-2' 

>cATw  m.BTaaAM                   1 

...  »«.„. 1 

!•*" 

The  Cost  of  Production. 


">?> 


When  the  materials  withdrawn  from  stock  by 
these  requisitions  enter  the  process  of  manufact- 
ure, they  become  a  part  of  the  inventory  of 
pieces  and  parts.  To  keep  these  conveniently, 
cards  (Fig.  XVI)  are  provided  which  are  in  a  card 
cabinet  kept  in  the  blacksmithing  department. 

When  an  order  for  any  part  is  started  in  the 
shop  a  card  is  made  out  with  the  name  of  the 
part,  its  numerical  or  catalog  number,  and  the 
article  or  machine  upon  which  it  belongs.  In  the 
proper  columns  are  inserted  the  date  and  the 
number  to  be  made.  In  the  column  headed  with 
name  of  the  first  operation  to  be  made,  the  num- 


/. 


'y  X'y 


'.)tl7'y 


/r/ 

/  /' 

\ 

^Jt-^r/o-                                 ^  nil 

«!tt...Jii^.<d«r..-/^ 

fitA^^- 

05  ...<^^./^t-yd(i^..<^?^,»i/...  J 

K>.J!S>...j??J^.ttrH....^.... 

„ 

i5»na 

KKTl 

Q^rimTT 

^^£ntJ)lriW 

P^" 

o'u*»Wt.tV 

T..-.,.. 

W\ 

AMOUNT 

/nn 

'h 

.^O 

'h 

An 

'/,f 

,>r. 

^'t 

l-Jf, 

'/'t 

So 



Fig.  XVI. 


54  The  Cost  of  Production. 

ber  on  which  work  is  begun  is  entered  and  an 
order  given  to  the  workman. 

As  shown  by  the  card  there  are  other  opera- 
tions to  perform  before  the  work  to  be  done  in 
this  department  is  finished.  To  obtain  a  record 
of  these  operations  it  is  necessary  that  the  work- 
men specify  on  their  time  cards  the  number  of 
pieces  made,  and  the  operations  they  were  perform- 
ing. Every  morning  the  clerk  or  foreman  when 
checking  the  time  records  on  the  cards  (Fig.  XVI) 
indicates  the  operations  performed  on  the  different 
pieces.  These  entries  make  a  complete  record 
showing  each  day  the  exact  condition  of  the  parts 
in  course  of  manufacture. 

When  finished  the  parts  are  sent  to   the  next 


xtiASLva....J&^-eA/!..2L.<rr:i^iU^. J.9.^jn^>..^.A.^jLirt*it^.... 

J».«.!WSM...j3C. _ t«?"L»A /cTl.y.^. _ 

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STORAGE   RECORD 

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JJllSi. _._ 

The  Cost  of  Production.  SS 

department  accompanied  by  a  transfer  slip  (Fig. 
XVII)  made  in  duplicate,  showing  where  the  parts 
are  to  go.  From  the  duplicates  of  these  transfer 
slips  the  cleric  or  foreman  posts  each  morning  to 
the  cards  the  number  of  parts  finished  and  sent  to 
other  parts  of  the  factory. 

Most  parts  go  from  the  blacksmithing  or  steel 
department  to  the  machine  department  for  further 
operations.  In  this  department  should  be  another 
card  cabinet  with  cards  substantially  like  those 
used  in  the  blacksmithing  department  (Fig.  XVI), 
the  operations,  of  course,  being  changed  to  con- 
form with  the  work  of  the  machine  department. 

When  parts  reach  this  department  they  are 
checked  with  <-he  transfer  shp  (Fig.  XVII)  and 
their  disposal  arranged  for  by  the  foreman.  From 
the  transfer  slips  entries  are  made  on  the  cards 
(Fig.  XVI)  to  show  the  number  received. 

The  operations  as  performed  are  posted  from 
the  time  cards  and  when  finished  the  parts  are 
sent  to  storage  accompanied  by  transfer  slips 
(Fig.  XVII)  made  in  duplicate.  From  these  dupli- 
cates entries  are  made  on  the  cards  (Fig.  XVI) 
showing  the  delivery  of  the  parts 

The  store-keeper  receives  the  parts  and  indi- 
cates in  proper  spaces  provided  on  the  original 
transfer  slips,  the  places  where  the  parts  are  stored. 
Every  morning  the  slips  are  forwarded  to  the  in- 


S6 


The  Cost  of  Production. 


ventory  clerk  who  makes  the  proper  entries  on 
the  cards  (Fig.  XV)  to  show  the  quantity  of 
these  parts  that  have  been  put  in  storage. 

In  other  departments  the  stock  is  handled  in 
substantially  the  same  manner.  In  the  wood 
shop  it  is  possible  to  handle  lumber  in  store  or 
pile  the  same  as  iron  or  steel,  but  it  is  recom- 
mended that  the  lumber  inventory  be  kept  accord- 
ing to  the  number  of  feet  in  each  row  of  the  lum- 
ber piles.  This  is  sufficiently  accurate  for  all 
purposes. 

In  withdrawing  lumber  from  the  piles  for  use, 
it  should,  of  course,  be  estimated  on  the  same 
basis.  As  with  all  other  material  it  should  only 
be  drawn  on  requisition  (Fig.  XIV). 


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GOODS   RCCEIVED  SLIP 


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Fig.  XVIIl. 


The  Cost  of  Production.  57 

When  stock  or  goods  are  received,  "goods  re- 
ceived" slips  (Fig.  XVIII)  are  made  in  duplicate 
by  the  receiving  clerk.  Both,  originals  and  dupli- 
cates, are  sent  to  the  inventory  clerk  who  retains 
the  duplicate  and  sends  the  original  to  the  pur- 
chasing department  that  they  may  check  the 
invoice. 

The  foundry  department  will  handle  pig  iron, 
coke,  sand  and  other  material  on  requisitions 
(Fig.  XIV)  just  as  steel  and  other  material  is 
handled  in  other  departments.  The  foundry 
would  also  make  out  transfer  slips  (Fig.  XVII) 
for  all  good  castings  sent  to  the  factory. 

Both  in  the  wood  shop  and  in  the  foundry 
there  should  be  card  cabinets  and  cards  for  a 
record  of  the  parts  made  (Fig.  XVI).  These  cards 
with  changes  in  the  operations  are  the  same  as 
those  used  in  the  blacksmithing  and  in  the  other 
departments. 

The  foundry  has,  of  course,  but  two  operations, 
molding,  and  cleaning  or  rattling.  It  is  advisable 
that  the  transfer  slips  are  not  made  out  until  after 
the  castings  have  been  rattled,  for  then  the  slips 
indicate  the  number  of  good  castings  only. 

It  is  in  the  assembling  and  painting  or  finishing 
departments  that  the  most  difficulty  is  met  with 
in  maintaining  a  perpetual  inventory.  Before 
installing   the  system  in  these  departments  the 


58 


The  Cost  of  Production. 


ASSEMBLY  ROOM  STOCK  SUP 

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The  Cost  of  Production.  59 

compilation  of  detail  or  specification  lists  will  sim- 
plify the  work. 

For  each  article  of  manufacture  a  complete  de- 
tail or  list  of  parts  making  up  the  article  should 
be  made  out.  If  more  than  one  article  is  packed 
in  a  bundle  or  case,  make  note  of  this. 

When  the  assembly  room  requires  parts  from 
stock  the  clerk  or  foreman  should  make  out  an 
assembly  room  stock  slip  (Fig.  XIX)  and  send  it 
to  the  stock-keeper  for  the  goods  or  parts  wanted. 

These  slips  (Fig.  XIX)  are  used  in  a  similar 
way  to  the  requisitions  and  save  all  unnecessary 
clerical  work  in  the  assembly  room.  The  store- 
keeper forwards  them  each  day  to  the  inventory 
clerk. 

When  the  assembling  department  has  bundles, 
cases,  or  parts  to  send  to  the  painting  department, 
transfer  slips  (Fig.  XVII)  are  made  out  just  the 
same  as  in  the  other  departments.  These  slips  are 
retained  in  the  painting  department  until  the  goods 
are  ready  for  the  warehouse  when  they  accompany 
the  goods  finished.  The  warehouse  men  will 
note  the  place  of  storage  on  the  transfer  slips 
(Fig.  XVII)  and  send  them  to  the  inventory  clerk. 

The  painting  department  should  draw  all  mater- 
ials on  requisition  the  same  as  any  of  the  other 
departments.  While  there  is  no  objection  to 
keeping  an  individual  record  either  in  the  paint- 


6o  The  Cost  of  Production. 

ing  or  assembling  departments,  it  is  only  added 
labor,  for  the  goods  there  are  so  near  completion 
that  the  inventory  clerk's  record  will  always  be 
available  and  nearly  up-to-date.  All  goods  in  the 
assembling  and  painting  or  finishing  departments 
must  be  accounted  for  at  the  close  of  the  season 
or  the  inventory  will  not  be  complete. 

When  the  defective  goods  are  returned  to  the 
factory  they  are  usually  taken  apart  and  the  good 
parts  refinished  and  put  in  stock  again.  The 
clerk  whose  duty  it  is  to  receive  these  goods 
should  make  out  "goods  received"  slips 
(Fig.  XVIII)  showing  to  what  departments  they 
are  sent  for  separation. 

The  department  separating  returned  goods 
sends  the  parts  to  other  departments  on  transfer 
slips  (Fig.  XVII)  and  also  makes  slips  for  those 
returned.  This  method  starts  the  parts  through 
the  factory  again  as  new  pieces. 

Such  goods  as  it  may  be  best  to  keep  in  the 
storeroom,  including  files,  twist  drills,  emery 
wheels,  bolts,  nuts  and  washers,  belting  and  simi- 
lar material,  can  be  accounted  for  by  using  "goods 
received"  slips  (Fig.  XVIII)  for  goods  received, 
and  requisitions  (Fig.  XIV)  for  goods  used. 
Both  of  these  slips  go  to  the  inventory  clerk. 

If  a  separate  record  of  such  material  is  desired 
toi  the  stock  room  itself,  a  separate  cabinet  fitted 


'The  Cost  of  Production.  6i 

with  cards  (Fig.  XV)  may  be  kept  and  thus  re- 
lieve the  inventory  clerk.  These  cards  may 
be  ruled  to  include  the  prices  paid  for  supplies 
bought  outside  the  factory  and  stored  in  the 
stock  room. 

Such  a  record  will  be  of  material  assistance  in 
making  up  the  inventory  at  the  close  of  the  sea- 
son. It  will  save  that  time  of  the  purchasing 
department  usually  spent  in  searching  for  invoices. 
These  prices  may  also  be  entered  on  the  duplicate 
"goods  received"  slips. 

In  a  large  factory  one  or  two  extra  inventory 
clerks  should  be  at  work  constantly  verifying  the 
inventory.  All  parts  and  pieces  in  stock  should 
be  checked  up  that  the  inventory  may  be  accurate. 
As  a  result  of  this  accuracy  the  annual  "shut- 
down" and  consequent  loss  of  factory  organization 
is  avoided.  The  factory  may  be  operated  con- 
tinuously barring  accidents  and  unavoidable  re- 
pairs, and  an  inventory  complete  and  accurate  may 
be  made  on  any  day  desired.  The  cards  are  al- 
ways within  one  day  of  the  factory  operations. 

The  prices  to  apply  to  parts  on  hand  can  be 
secured  from  your  cost  records. 

While  this  system  of  perpetual  inventory  is  not 
necessarily  a  part  of  the  cost  system  explained  in 
the  preceding  chapters  of  this  book,  the  two  sys- 
tems work  well  together. 


62  The  Cost  of  Production. 

Changes  may  be  made  on  the  different  forms 
to  broaden  their  application  and  to  apply  the  sys- 
tem more  closely  to  the  particular  requirements 
of  any  factory.  Such  changes  will  occur  to  the 
user  from  time  to  time  after  the  system  has  been 
put  in  actual  operation. 

On  the  back  of  the  requisition  (Fig.  XIV)  may  be 
printed  a  convenient  form  of  shop  order.  When 
the  foreman  wishes  to  give  the  employe  a  piece 
of  work  he  fills  out  the  order  side  of  the  sheet 
specifying  the  size  of  stock  and  what  it  is  for. 
He  also  makes  out  the  requisition  on  the  front  of 
the  slip  and  hands  the  card  to  the  workman.  The 
stock-keeper  after  issuing  the  stock  notes  on  the 
card  the  proper  weight  and  the  workman  proceeds 
according  to  the  instructions  on  the  order. 

When  the  workman  has  completed  the  work 
called  for  on  the  order,  it  is  returned  to  the  fore- 
man and  serves  several  purposes.  It  is  a  fore- 
man's order  and  also  a  requisition  for  stock.  It 
tells  the  foreman  that  the  work  ordered  is  com- 
pleted and  it  serves  as  a  record  not  only  in  the 
one  department  but  for  the  inventory  clerk  as 
well. 

The  backs  of  the  cards  (Fig.  XVI)  may  be  used 
as  a  record  of  the  piece  rate  prices  paid  for  differ- 
ent operations.  It  makes  an  admirable  operation 
sheet  and  the  foreman  or  clerk  can  use  the  infor- 


The  Cost  of  Production. 


63 


mation  in  computing  prices  to  be  paid  for  the 
work  performed  as  shown  on  the  time  card 
(Fig.  XVI).  _ 

If  these  price  records  be  kept  on  the  backs  of 
the  cards  (Fig.  XVI)  a  total  cost  of  operations  may 
be  easily  computed  and  by  adding  the  proper  per- 
centages of  expense  a  close  estimate  of  the  cost  of 
any  parts  in  any  stage  of  manufacture  can  easily 
be  made.  This  convenience  will  be  greatly  appre- 
ciated when  compiling  inventory  values. 

Other  forms  of  time  cards  may  be  used, 
but  this  one  (Fig.  XX)  is  recommended  for  its 
simplicity.  The  workman  has  no  writing  to  do, 
but  simply  indicates  the  time  with  crosses. 

Three  of  the  forms  iLustrated  (Fig's  XVII, 
XVIII  and  XIX)  are  for  specific  purposes  and 
admit  of  but  few  if  any  changes. 


TiME   CARD 

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Fig.  XX. 


64  The  Cost  of  Production. 

None  of  the  other  forms  are  arbitrary,  but  may 
be  changed  in  any  way  to  more  closely  cover  the 
requirements  of  any  factory  in  which  the  system  is 
introduced.  But,  when  first  introducing  the  sys- 
tem it  is  advisable  that  as  few  changes  be  made  as 
possible. 


WHEN  WRITING  THE  DEPARTMENT  MENTION    THE  NUMBER    OF    THIS    CERTIFICATE 

CONSULTATION  CERTIFICATE    3391 


l^iinLf9   |fn£^iii^i\ 

MUSKEGON    MICHIGAN    CHICAGO 

This  certificate   entitles  the   holder 

to  the 

advice  of  any  or  all   of  the   experts 

in  the 

DEPARTMENT  OF  EXPERT  SERVICE 

Such    help     comprehends   not   alone 

mere 

suggestions      for      needed       systems 

5       but 

complete    drawings    and     working 

plans 

64  The  Cost  of  Production. 

None  of  the  other  forms  are  arbitrary,  but  may 
be  changed  in  any  way  to  more  closely  cover  the 
requirements  of  any  factory  in  which  the  system  is 
introduced.  But,  when  first  introducing  the  sys- 
tem it  is  advisable  that  as  few  changes  be  made  as 
possible. 


ANNOUNCEMENTS 


We  Design  and  Build 

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^  Electric  Installations 

for  Modern  Shops  &  Factories 

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ENGINEERS  —  CONTRACTORS 
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NEW  YORK.  CHICAGO. 


U.  S.  and    WV      A     T^T^ILTHPC^     Patent 
Forci|fn     II  ^      I     W^  |\l     I     ^k     Suits 
Obtained    F  Jt\   X   JL^  A  1    X   ^3     Conducted 


Investigations  made  and  opinions  given  as 
to  infringement  and  validity  of  patents. 

Reasonable    Fees.        Personal    Attention. 
Prompt  Consideration. 

WM.  NEVARRE  CROMWELL, 

Patent  LaWyer, 

1003  F  St..  N.  W.  Washington,  ©.  C. 


TESTIMONIAL 

Dr.  1.  Kitsee,  Philadelphia,  Pa.,  the  well-known  Electrical  Expert,  Analytical  Chemist  and 
Inventor,  who  alone  has  filed  more  than  one  hundred  and  fifty  applications  for  patents,  says: 

•'Mr.  Cromwell  has  been  retained  by  me  for  a  long  time  as  my  attorney  and  counsellor  in 
patent  causes.  His  worlc  has  always  been  of  the  highest  order,  and  he  has  l>een  eminently  successful 
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Night 
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if  continued  to  any  great  extent,  will 
surely  react  both  on  the  condition  of  mind  and  body.  A 
man  working  hard  all  day  should  be  able  to  leave  his  work  at 
the  office  and  spend  the  evening  hours  with  his  family.  His 
constitution  requires  rest  and  recreation. 

Every  employer  should  look  into  the  details  of  his 
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in  the  administration. 

BaKer  =  Va^wter 
Business  Systems 

will  absolutely  reduce  the  amount  of  labor  involved  in  con- 
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Write  us  for  information  and  we  will  point  out  various  ways  by  which 
you  can  remove  friction  and  cut  your  expense  account.  What 
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BAKER -VAWTELR  COMPANY 

139  Washington  Street, 
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Accountants,    Auditors,   Devisers  of 
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Morton  Manufacturing  Co. 

Manufacturers   of 

FINISHED  MACHINE  KEYS 


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Two 
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Should 
Use. 


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Combination  Index   And 


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The  Hoggson  Time  Stamps 

PRICE  Prints  correctly  the  month,   day,  hour  and  minute,   cor-  UJ 

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Air  cushion  base.      An  absolute  necessity  in  every  business. 

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"^t 


TIME  SAFED  FOR    THE   BOOKKEEPER 
IS  TIME  SAVED  FOR   THE  EMPLOYER 

Progressive  Methods 

are  the  foundations  on  which  are  builded  the  suc- 
cessful businesses  of  yesterday,  today  and  tomorrow. 
Utihzing  the  waste,  may  it  be  product  or  time; 
minimizing  the  cost,  carefully  watching  the  details  are 
the  basis  of  fortunes  already  made  and  yet  to  be  made. 

THE  RAZALL  LOOSE  LEAF  SYSTEM 

is  the  Progressi-ve  Method  of  handling  accounts.  It  is  the  system  that 
keeps  you  in  touch  with  the  vital,  live,  active  features  of  your  business  and 
eliminates  all  deadwood — all  irritating,  unnecessary  matter.  It  is  the 
system  both  for  the  employer  and  the  bookkeeper  or  clerk—  it  saves  money 
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"SYSTEMATIC  ACCOUNTING"  is  the  title  of  our  handsomely  illus- 
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Send  for  Edition  S.  M.—FREE. 

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STRUCTURAL  STEEL  FOR 

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^uick  Deliveries 


PITTSBURG 


NEW  YORK 


WHITE    METAL    AND    BRASS 

Pattern    Letters 
and    Figures 

For  patterns   for   castings.      Steel   Stamps,   Wood  and   Leather   Fillet.      Prompt 
shipments,  the  best  goods  and  lowest  prices.      Send  for  catalog  and  discount  sheet. 

H.  W.  KNIGHT  &  SON, 

DRAWER   i8i.  SENECA  FALLS,   N.   Y. 


THE  DE  FREES 
THERMOTOR  C± 

MANUFACTURERS    OF 

Gas  and  Gasoline 
Engines 

HOVEY  STREET  AND  BELT  R.   R. 

INDIANAPOLIS,    IND. 


AMERICA'S    POSITION   IN 
THE    COMMERCIAL   WORLD 

HAS    BEEN    GAINED    LARGELY    THROUGH    THE    EMPLOY- 
MENT     OF      LABOR      AND      TIME     SAVING     INVENTIONS. 


The  Ness  Automatic 
Telephone  System 

saves  the  time  of  foremen,  heads  of  de- 
partments and  the  most  valuable  and  ex- 
pensive men  in  any  business,  and  is 
therefore  a  "cost  reducer"  of  the  first 
order.  When  you  add  to  this  the  con- 
veniance  that  such  a  system  affords,  you 
will  realize  how  desirable  it  is  for  use  in 
every  rnodern  business  etablishment. 

No  central  is  required. 

Each  party  makes  his  own  connec- 
tions by  merely  turning  the  switch  to 
the  desired  number. 

The  Switch  is  automati- 
cally returned  to  its 
home  point  on 
replacing  the 
Receiver. 

This  last  feature,  which  is  peculiar  to 
our  system,  is  essential  to  satisfactory 
service,  as  it  absolutely  prevents  disar- 
rangement of  the  circuits  through  some 
party  forgetting  to  disconnect,  after  ha- 
ving finished  a  conversation.  Besides 
the  styles  shown  in  cut  we  have  a  num- 
ber of  other  patterns  to  choose  from. 
Send  for   Booklet  S.    W. 


The  Holtzer-  Cabot  Electric  Co. 

Chicago  Office;  jpy  Dearborn  St.  Boston  (^Brookline')  Mass. 

If  interested  in  Watchman's  Time  Detectors  send  for  catalogue 
No.    029    which    illustrates    and   describes  our  Acme  Clocks. 


HYDRAULIC    TOOLS 

Machinery  and  Supplies 

THE   WATSON-STILLMAN   CO. 

204-6-10  East  43d  Street,  N.   Y. 

Sectional  Catalogues   Only. 


ESTABLISHED   1830. 

The  Plymouth  Mills, 

PLYMOUTH,    MASS. 

fFE  MAKE  THE  BEST  SiUALITY  OF 

RIVETS,  TACKS,   NAILS, 
WASHERS  AND   BURRS. 

OUR    PRICES    ARE    RIGHT. 


\ 
LONG      DISTANCE      PHONE       CENTRAL      244 


T 


W.    H.    SCHOT 

Engineer   and    Contractor 

SPECIALTIES  : 

Central  Station  Heating  Plants  Water  Works  Steam  Plants 

Electric  Light,  Gas  and  Street  Railway  Plants 


1220-21     MARQUETTE     BLDG.,      CHICAGO,      ILL. 


NEW   YORK   OFFICE—  CHICAGO  OFFICE— 

i}6  Liberty  Street.  izjz  Monadnock  Building. 


The  Cutler- Hammer  Mfg.  Co. 

RHEOSTATS      AND     ELECTRIC      CONTROLLING      DEVICES 
OF     EVERY     DESCRIPTION. 

MAIN    FACTORY    AND    OFFICES,  MILWAUKEE,     WISCONSIN 


"Oroville" 


When  you  can  buy  stock  in  a  mine 
that  is  fully  developed  with  thou- 
sands of  tons  of  good  ore  on  dump 
and  in  stopes,  equipped  with  an 
up-to-date  mill  that  saves  all  the 
values;  with  big  dividends  in  sight, 
then  you  are  not  gambling — you 
are  making  a  safe  investment  which 
will  bring  you  in  a  handsome 
income.  The  Oroville  Mines, 
Ltd. ,  owns  such  a  mine.  We  can 
supply  some  of  the  stock  today  at 
15  cents  per  share.  We  have 
been  telling  you  about  this  since 
the  stock  sold  at  yj^  cents.  It 
will  go  to  50.  Better  not  wait 
any  longer. 

Oroville  Mines,  Ltd. 

S.  THORNTON  LANGLEY, 

Secretary-Treasurer. 

No.   909  Guaranty  Building, 

MINNEAPOLIS,  MINN. 


Machine   Knives 
for  all  uses. 


Bookkeeper's 
Eraser. 


Made  of  Solid  Steel. 


Cut  \i  Size. 


Actual  Length,  6J4  inches. 


Tempered  for  hard  service  on 

Clayed    Ledger 
Paper. 


Prepaid  in  United  States,  if  you 
mention  the  Cost  of  Production  for 
22  cents  in  stamps  or  currency.  (No 
Canada  or  revenue  stamps. ) 


L.   Goes   &   Co., 

(inc.) 

Box  iz.      Sta.  B. 

WORCESTER,  MASS. 


Every   Manufacturing 
Concern   uses 

Power  and  Light 

and  must  buy  engines,  boilers,  dynamos,  gas  lamps, 
belts  and  the  many  other  supplies  necessary  for  that 
department. 

The  Power  and  Lighting  Economist 

tells,  in  the  most  concise  and  plain  language,  of  all  the 
improvements  in  machinery  and  methods  pertaining  to 
Power  and  Light.  It  is  "a  quarterly  view  and  review 
of  all  that  may  interest  users  of  power  and  light  and 
supplies  therefor." 

The  Economist  Directory  is  a  prominent  part  of  the 
magazine;  it  contains  thousands  of  addresses  of  value 
to  the  buyer;  it  puts  him  i-n  touch  with  the  producer 
and  thus  saves  him  money.  The  peer  of  many  $6 
and  ;^io  annuals. 

For  the  Busy  Man 

the  Economist  means  a  saving  of  time  in  reading; 
saving  of  money  in  buying;  saving  by  teaching  better 
methods  in  the  fire  room,  the  engine  room,  in  the 
transmission  of  power,  in  the  use  of  light,  etc.,  etc. 


SEND  ONE  DOLLAR  AT  ONCE    AND    HAVE 
THE  ECONOMIST  FOR  A  YEAR. 


FRANK   H.   KNOX,   Publisher,  TROY,  N.  Y. 


Frick  Company, 

ENGINEERS, 

WAYNESBORO,    FRANKLIN    CO.,    PA. 


Ice  Making  and  Refrigerating 

iVlaCninery.  -^g  fumish  complete  plants 

for  ice-making  and  refrige- 
ration for  Breweries,  Packing 
Houses,  Cold  Storage,  etc. 
All  refrigerating  capacities, 
from  a  to  300  tons;  ice- 
making  plants  from  5  to  1 000 
tons  per  day.  We  publish  a 
book  describing  Ice-Making 
and  Refrigeration,  which 
will  be  sent  to  intending 
purchasers. 

Eclipse  Corliss 
Engines 

Plain  Corliss  Engines, 

Cross  and  Tandem  Compound 
Vertical  Corliss  Engines. 
Corliss  Engines  of  any  type,  40  to 
2000  horse-power,  specially  adap- 
ted for  electric  railway  work  and 
lighting  for  factories,  mills  and 
general  work.  Best  regulation  and 
economy  guaranteed.  Also  builders 
of  Steam  Boilers.  We  solicit  the  furnishing  of  Steam  plants  complete,  including 
everything.      Send  for  our  Corliss  Engine  Pamphlet  and  list  of  references. 

Tj*  /"^  T  T  P  C  Th*  Traction  Engine  with  Friction  Clutch,  mounted  on 
■*-'  ^^  ■'-'-'■  ^  "^  ■*-'  Independent  Steel  Frame  Work  and  with  many 
special  features  of  walue.      Catalog. 

T7  /^  T  T  "P  Q  "P?  Saw  Mills,  Portable  Engines,  Stationery  Engines, 
1  .  ^^  J_y  1  r  O  JUi     Boilers.      Catalog. 


ALSO     THE      "LANDIS     ECLIPSE"      SEPARATOR,      WIND     STACKERS     AND 

ATTACHMENTS,    COMPRISING   THE   BEST   AND   MOST  MODERN 

MACHINE   EVER  OFFERED.     CATALOG. 


Frick  Company,  wavnesboro,  Pa. 


SELF    FEED     RIP    SAW 

REDUCE  COST  OF  PRODUCTION. 


ADVICE  TO 

Woodworkers 

"Self  Feed  Rip  Saws  increase  a 
man's  labor  three  fold  with  less  labor 
to  himself,  and  is  worth  in  any  wood- 
working establishment,  either  lurniture 
or  planing  mill,  its  cost  of  purchase 
price  every  six  months  for  sizing  up 
tops  or  ripping,  either  with  gang  or 
single  saws." 

Space  on  mandrel,  B]4  inches  between 
saw  collars,  allows  a  gang  of  saws  for 
different  widths  of  stock.  Will  rip 
stock  six  inches  thick  and  by  placing 
saw  on  outer  end  of  mandrel  will  take 
in  i8  inclies  between  fence  and  saw. 
One  feed  shaft  in  front  of  saw.  One  in 
rear  has  corrugated  roller  s%  inches 
long.  Hard  rubber  roller  furnishetl 
for  plain  stock  if  desired.  Feed — 
driven  from  saw  mandrel,  to  avoid 
choking  down  the  saw,  feed  can  be 
stopped  by  clutch  while  machine  is  in 
motion.  Four  rates  of  speed,  35,  75, 
100  and  130  lineal  feet  per  minute. 
Kesaw  attachment  for  beveling  without 
extra  cost.  Price  very  reasonable. 
Inquiries  for  other  wood  working 
machinery  lequested. 


Put  In  any  planer  for  $1.75  per  inch 
of  the  feeding  section.  The  rubber  cushion 
can  be  replaced  at  any  time  at  a  nominal 
expense.  Durable  as  any  solid  roller. 
Capacity  Increased  from  50  to  100  per  cent, 
and  better  results  obtained  with  less  waste. 
Prevents  vibration  of  light  stock,  which  can- 
not "chatter"  against  the  knife  when  a 
thicker  piece  raises  the  chip  breaker. 
Holds  every  thickness  equally.  Try  one 
and  be  convinced. 

G.  W.  WiLLEBRANDS  &  BrO. 

52  JEFFERSON  AVENUE, 

DETROIT,     .-.      MICHIGAN 


GLEASON'-S    SrCTIONAL 
PLANKR  FEFIJ  RIU.I.F.R 


I  MAKE  a  specialty  of  small  CIRCULARS,  MAILING  SLIPS,  BOOK- 
LETS and  FOLDERS  for  inclosure  with  your  regular  correspondence. 
Short,  quickly  read,  pertinent  things  best  capture  the  attention  of  the  always 
busy  class  to  whom  you  look  for  patronage.  A  few  good  cuts — if  illustra- 
tions are  necessary — a  crisp,  concise,  interesting  telling  of  your  story,  with- 
out any  superfluous  padding,  may  be  so  combined  with  a  novel  and  tasteful  cover 
and  typographic  treatment  as  to  be  exceedingly  profitable.  Would  you  like  to  see 
samples  of  such  work  }  If  so,  and  your  inquiry  suggests  possible  business,  I  will 
be  pleased  to  mail  you  quite  a  lot.  Acting  upon  this  suggestion  and  sending  for 
such  "Samples"  will  cost  you  nothing  and  commit  you  to  nothing.  When  writing 
me,  if  you  happen  to  have  a  circular  that  you  very  well  know  is  not  "up-to-date," 
why  not  enclose  a  copy  of  it .?  and  I  will  gladly  suggest  a  scheme  for  its  betterment  with 
cost  of  any  desired  quantity.  Postal  cards  in  this  connection  will  not  be  noticed  by 
FRANCIS  I.  MAULE,      402  Sansom  Street,      Philadelphia. 


JM   •■.icj.iK'   '510 


oiiupcj^   su   ipns  'spsfqiit;    \\: 


:ip->K  y   -(iinpads  n  a^v 


FIRST-CLASS   BOILERS. 

GET  OUR  PRICES. 

Engines,  Lombard  Boilers,  Tanks,  Stacks,  Stand  Pipes  and  Sheet  Iron  Works, 
Shaftings,  Pulleys,  Gearing  Boxes,  Hangers;  Complete  Cotton,  Saw,  Grist,  Oil  and 
Fertilizer  Mill  Outfits;  also  Gin,  Press,  Cane  Mill  and  Shingle  Outfits.  Building, 
Bridge,  Factory,  Furnace  and  Railroad  Castings;  Railroad,  Mill,  Machinists'  and  Factory 
Supplies.    Belting,  Packing,  Injectors,  Pipe,  Fittings,  Saws,  Files,  etc. ,  cast  every  day. 

LOMBARD  IRON  WORKS  &  SUPPLY  CO., 

FOUNDRY,  MACHINE   AND   BOILER   WORKS, 
Capacity  for  joo  hands.  AUGUSTA,   GA. 


Chandler  ^ 

Farquhar 

Machine    Tools 
for  Railroads,  Large 

&    Supplies 
Shops  &  Mills. 

Your  orders  are 

solicited. 

No.  34-38  Federal  St. 

BOSTON, 

No.  I  3  I  - 1  3  3  Congress  St. 
MASS. 

Waterbury  Brass  Company 

WATERBURY,  CONN. 

MANUFACTURERS  OF 

Brass.,  Gilding  Metal,  Copper  and 
German  Silver  (in  Sheets,  Rolls,  Rods, 
JVire^,  Seamless  and  Brazed  Tubing, 
Copper  and  Brass  Rivets  and  Burs, 
Measuring  Tapes,  Metallic  Eyelets, 
&  small  brass  ware  of  every  description. 

New  York,  1 22-1  30  Center  St.    Providence,  R.  I.,  I  31  DorranceSt. ,  I  52  Eddy  St. 


The  Strong,  Carlisle  & 
Hammond   Co. 


DEALERS  IN 


SupplieSy 
Tools  and 

Wood  and  Iron  Working 

Machinery 


61-63-65-67  Frankfort  St.,   Cleveland,  O.,  U.  S.  A. 


1 

^^      TENNEY     I  J  N  1  V  K  R  S  A  L     MOTORS  1 

■\Ul_    ^tAH 

Meet  the  most  exact- 

Hiiiripi 

i  n  g    requirements    0  f 
modern  Manufacturing 
and  Industrial  establish- 

%•        -  ,j^ 

ments. 

Belted,   Geared    or 
Direct-Coupled. 
Open    or    Dust    and 
Moisture  Proof. 

All  Voltages  and 
Speeds. 

Send  for  Bulletin  No. 
176. 

jjENNEY  ELECTRIC   MFG 

CC\        INDIANAPOLIS, 
•       V-V^.             INDIANA 

^>v    SPURGIN  MANUFACTURING  CO.,  inc. 

CHICAGO,     ILL.  ,     U.    S.    A. 

MAKING   THE 

"Something    Better"   Line 

OF     COPYING,    FILING 
AND   INDEXING   DEVICES. 

Spur^n's  Automatic  and  Four-in-hand  Copying  Baths,  Rubber  Tipped  Copying  Cloths,  Multi-Letter 
Files  (filing  under  two  fin<ling  clues  in  one  operation).  Ferret  Indexes  for  Letter-Booics  (showing 
subjects  of  letters),  also  Patented  Currency  Straps,  Coin  Wrappers,  etc.,  etc.  Descriptive  matter 
and  samples  on  request. 


H.  E.  SKINNER,  President.  H.   H.  CLARK,  Sec'y-Treasurer. 

Monarch  Belting  Once... Monarch  Belting  Always 

LET  US  SUBMIT  EVIDENCE 

SKINNER     &    CLARK 

jg  South   Canal  Street,        CHICAGO,   ILL. 

Monarch  Leather  Belting .     Monarch   Wood  Split  Pulleys 


In   The    Drafting    Room 

Decrease  your  cost  of  production  and  increase  your  output 
by  using  time  and  labor-saving  instruments  invented  by 

Prof.  L.  F.  Rondinella,  M.  E., 

718  Stephen  Girard  Building,  Philadelphia. 


ONE  "TetrInglT"  instead  of  I  TRIANGLES 

Manufactured  by  the  Lutz  Co.,  Guttenberg,  N.  J. 

A  Scale  of  Proportional  Inches 

(Instead   of  an   architect's  scale)    if  you   express   most  sizes   in   inches. 
Manufactured  by  Keuffel  &  Esser  Co. ,  New  York  and  Chicago. 


CIRCULARS  WILL  BE  MAILED  BY  THE  INVENTOR 
OR   MANUFACTURERS. 


WM.   R.  HARTIGAN 

COLLINSVILLE,  CONN. 

Manufacturer  of 

All  kinds  and  finishes  of  Tool  Handles,  Carriage 
Spindles  and  all  kinds  of  Wood  Turning  to 
Samples  or  Draft. 


Also 


Hartigan  5  Champion  Egg  Opener 
and  Lamp  Chimney  Stove. 

All   Goods   Guaranteed.      Send  for   Prices. 


NEW  WAY 


GOULDS  ^^  PUMPS 

FOR  EVERY  SERVICE. 
ECONOMICAL,     RELIABLE,     DURABLE. 


Arranged  for  any  power— 
ELECTRIC,  WATER 
GAS  OR  GASOLINE 

ENGINE. 

The  Goulds  Mfg.  Co. 

Works  and   Main  Offices, 
SENECA  FALLS,  N.  Y. 

i6  Murray  Street,  NEW  YORK. 
8  Oliver  Street,  BOSTON. 

THE   GOULD  CO., 
21  and  24  N.  Canal  Street,  CHICAGO. 

Cut  shows  Triplex  Poiver  Pump 
for  general  service. 


DO  YOU 


Start  at  the  Coal  Pile  ^ 
to  figure  cost  of  power  • 

Have  you  an  idea  how  much  of  that  coal  is  effective? 


(1)  Are   your   engine   valves   properly   set    and    full    power    developed  for  coal 

consumed  ? 

(2)  Is  engine  working  wet  steam  and  wasting  energy — power  ? 

(3)  How  about  that  small  item   of  Packing  ?     Cheap  packing  means  friction, 

wear  of  rods,  loss  of  power. 

WE       MANUFACTURE 

(1)  IMPROVED  ROBERTSON  THOMPSON    INDICATOR,  up-to-date 

and  low  in  price. 

(2)  HINE    ELIMINATOR,    separates   water  from  live   steam  and    oil    from 

exhaust  steam. 

(3)  "EUREKA"   PACKING  increases  power,    lasts   the    longest,   costs  one- 

third  less. 

A  64-page  Catalogue  for  the  asking. 

Jas.  L.  Robertson  &  Sons, 

204  FULTON  ST.,   N.   Y. 


TURBINES 


ON  HORIZONTAL  OR  VERTICAL  SHAFTS 

RISDON      CELEBRATED      TURBINE 

Holvoke  Tests  J  ^""  ^^*^        %  H  H        Average 

HoiyoRe  iestsj      g^^  g^^^       ggj^_      ^^^         g^^^ 

ALCOTT    HIGH    DUTY    TURBINE 

Simple,  Durable,  Easy  Working  Gate,  Steady  Motion. 

TAYLOR    SLEEVE    GATE    TURBINE 

Gives  Largest  Power  of  any  Wheel  of  same  Diameter. 

RISDON-ALCOTT  Turbine  Co. 

MOUNT  HOLLY,  NEW  JERSEY,  U.  S.  A. 


FUEL       OIL      BURNING   APPLIANCES 

OIL  FURNACES 
GAS  FURNACES 
COAL     FURNACES 


ROCKWELL 

26  CORTLANDT  ST. 


ENGINEERING    CO., 

NEfV  YORK. 


Success    in    Manufacturing     Defends    not 
ONLY    UPON    Energy,  but   Efficient   Tools. 


OVER 


5000 


IN  USE 


Carried  in  stock  by  2^ 
agents.     Sent  on  trial. 

Edwin   E.   Bartlett 

378  Atlantic  Ave.,  Boston,  U.  S.  A. 


NO.    5  PRESS. 


NO.    3j'2    I'KESS  ON    LATHE. 


The  Bullard  Machine  Company, 
of  Bridgeport,  Conn.,  say: 

"It  gives  us  pleasure  to  say  that 
after  using  a  Greenerd  Arbor  Press 
for  a  number  of  years,  we  have 
demonstrated  that  it  makes  a  great 
saving  in  the  use  of  Arbors  and  in 
the  placing  of  work  thereon,  and 
we  can  give  you  no  better  recom- 
mendation than  the  fact  that  our 
recent  orders  to  you  were  such  as 
to  equip  all  our  departments  with 
one  or  more  of  these  presses. 


Greenerd  Arbor  Presses 


mrnm- 


il:<STUBE£XPAMRS 

SCREW  PUNCHES-, 

HYDRAULIC  PUfiCHES 

'  A.L.HENDERER'S  SONS 

95  MARYLAND  AVE. 
WILMINGTON.  DEL..      U.  S.  A.^ 


Expansion    Bolts   in    Iron   and  Brass 

ALSO  TOGGLE  BOLTS,  STAR  DRILLS, 
AND  SPECIAL  BRASS  BOLTS. 
CATALOGUE  R   SENT  ON  APPLICATION. 

Steward  ^f   Romaine   Mfg,  Company, 

124  North  Sixth  St.,  PHILADELPHIA,  PA. 


What  &ime 

is  more  -valuable  than  that  of  your  highest  priced  men  and 
yourself?  You  put  in  labor  saving  machinery;  card  systems; 
improved  methods. 

What  For? 

Why  not  look  into  the  merits  as  a  time  saver  of  a  Factory 
Intercommunicating  Telephone  system. 

Write  us. 

EureKa  Electric  Co.,  Chicago,  u.  s.  a. 

We  have  over  100,000  EUREKA  telephones  in  service  in  Indei>endent 
Exrlianijes. 


The  Kelly 
&  Jones  Co. 

MANUFACTURERS  OF 

Cast  Iron  and  Brass 
Valves  and  Fittings  of 
endless  variety  and  for 
every  requirement,  for 
medium  and  High 
Pressures.  Specify 
"Kelly  &  Jones" 
goods  and  write  for 
Catalog. 


New  York 


offices: 
Chicago 

works: 
Greensburg,   Pa. 


Pittsburg 


Designs,  Working  Drawings  and  Patterns  Complete. 


FOR      SALE 


Corliss  &  High  Speed  Automatic  Engines. 

Cja.S  JCingineS,  15  sizes.    Horizontal  &  Marine,  both  2  &  4  Cycle. 

600  Engines  up  to  50  HP.  in  use. 
Successful  Working  Engines  guaranteed. 

C.   M.  GIDDINGS,  M.   E.,  Rockford,  111, 


Coll 

ier 

& 

B 

ro  wn 

C  0  n  su 

1  tin 

g 

E  ni 

pincers 

Atlanta, 

Georgia. 

H  E  YL     & 

Engineers 
P ITT  S  B  U  RG 

PATTERSON 

and   Contractors 
,       PENNSYLVANIA 

Elevating  and  Conveying  Machinery.      Reciprocating  Conveyors  for  transport- 
ing sand.      Feeding  and  Measuring  Devices  for  the   automatic  tempering  of 
sand.      Elevators  and  Conveyors  of  every  description. 

Z..  B.  Darling 


METALLURGIST 
CHEMIST  AND 
ASSAYER::::: 

OF    MORE    THAN    FORTY    YEARS    CONSTANT    PRACTICE. 

Organizer  and  principal  of  New  England  Mining  Bureau.  Works 
parcels  of  ores  for  proving  mine  from  100  lbs.  up  to  a  few  tons  by  any 
and  all  processes  in  common  use.  Determines  best  methods  for 
working  ores  and  supervises  the  erection  of  plants  for  working  ores. 

79  Sabin  Street,  Providence,  R.  I. 


SUCCESS 
FAILURE 

Great  loss  or  gain  —  too  often  hinge 
upon  the  ability  to  write  a  good  busi- 
ness letter  —  in  accordance  with 
business  forms.  Letters  of  applica- 
tion miss  fire  because  the  writer  does 
not  know  how  to  state  his  qualifications 
clearly,  concisely,  effectively.  The 
loss  to  business  houses  through  bungling 
correspondence  is  incalculable.  Yet 
good  business  letter-writing  is  easily 
acquired.      In  my  book 

"HOW  TO    WRITE,   A 
BUSINESS   LETTER" 

are  given  such  clear  directions  and  in- 
formation as  will  enable  any  person 
of  average  intelligence  to  cor- 
respond in  a  correct,  business- 
like, trenchant  style — in  such  way 
as  will  secure  the  desired  result. 
In  use  in  large  business  houses.  Costs 
you  only  25c.—  stamps  or  silver. 
CHAS.  R.  WIE,RS, 
Box  530  Trenton.  N.  J. 


FOR    THE    OFFICE 


WE  MAKE  CARBON  PAPER 

of  the  best  quality  only.      Buy  from 

the  manufacturer.      It  is  put  up  in 

PATENT    SEALED   BOXES  and  always 

fresh.  Carriage  prepaid. 

Box  of  25  sheets,      -     $1.00 

Box  of  100  sheets,  -     $2.50 

Samples  free.  Any  color. 

Type^vriter     Ribbons 

for  any  machine,  sample  50c.  Our 
prices  are  the  lowest.  There  are 
no    better    goods     at     any     price. 


FOR   THE    FACTORY 

Let  us  figure  on  your  next  order  for 
Manifold    Blank    Books 

We  print  and  rule  them  specially  to 
your  order.      ::::::: 

Bank   Supply   Co. 

St.  Joseph,  Michigan,   U.  S.  A. 

Senti  for  estimates  on  any  business  supplies. 


Hartford   Typewriters 

Price,  $60.00 


SIMPLICITY,     DURABILITY     AND    EFFICENCY. 
TWO  STYLES— SINGLE  OR  DOUBLE  KEYBOARD. 

^^'The  Best  and  most  for  the  Money" 
The  G.  P.   Thumb  Shift  Key  makes  Touch  Typewriting  Easy. 

THE    HARTFORD     1'YPEWRITER    CO. 


HARTFORD,   CONN. 


Circular  A  on  application. 


Guns 
Projectiles 


Hydraulic    Forgings 

lO  to  200  lbs. 
Lots  of  I  oo  or  more  of  a  kind 


Special 
Machinery 
in  quantities 


AMERICAN   ORDNANCE   CO. 


BRIDGEPORT,  CONN. 


FOUND  AT  LAST. 


PAUL'S  ASTOR   (OAK)   LIBRARY. 
No.  l6,  EXTRA  SET. 

^y^^^-^'--  Paul's  Safety  Inks 


are  adopted  by  all  U.  S.  Government  Depart- 
ments. 

Do  you  know  we  will  deliver,  express  paid,  one 
Aster  Library,  No.  i6,  oak,  extra  set,  with  No. 
2  FiUfd,  Automatic  Safety  Ink  Wells,  one 
Fluid  and  one  Crimson,  ;(5i.oo. 


SAFETY   BOTTLE   AND  INK  COMPANY 

270  Washington  Street,  Jersey  City,  N.  J. 

BRANCHES:     New  York  City,  Chicago,  Philadelphia,  St.  Louis,  Boston,  Baltimore,  Buffalo. 


'B"  OPEN 


'B"  OPEN 


'D"  OPEN 


'G"  SECTION         "N"  OPEN 


Self-Closing,  Dust-Proof  Oil  Cups,  also  PRACTICAL  Grease  Cups. 
BOWEN  MANUFACTURING  CO.,   Auburn,   N.  Y. 


T/ie  "HYDRO-CARBON"  SYSTEM 


Cost  of  Production 

by  Savintj  Fuel,  increasing  Horse  Power,  Preventing  Smoke  witli  less  labor  and  waste 


AI'FLIED    TO    YOt/R    STEAM    BOILER 
VVILI.      MATERIALLY     REDUCE      THE 


REFERENCES    FURNISHED. 
WRITE    US    FOR    PARTICULARS. 


Steam   Boiler  Equipment  Company  of  N.  T. 

ZO    WEST    HOUSTON    ST.,     NEW    YORK    CITY. 
BRANCHES    at    Chicago,    Indlanafolis,    Detroit,    PhllaJelfhIa    and    Portland,    Maine 


WE    MAKE    DIES 

General  Machine  Jobbing,  Sheet  Metal  Stamping, 
Special   Machinery   Built. 

Globe     Machine     &     Stamping     Co. 

A.   F.   SCHROEDER,    Sec'y  and  Treas. 
970-97Z  Hamilton  Street,  CLEVELAND,    OHIO. 


GREATEST     EFFICIENCY 

LEVIATHAN    BELTING 

GREATEST    ECONOMY 

My4IN  BELTING  COM  PANT 

PHILADELPHIA  :  CHICAGO  :  BOSTON  :  BUFFALO 


WE.    RISE    TO 
A    POINT     OF 

ORDER 


AND       OFFER       OUR 

Tool  Racks 
Lathe  Pans 
Lathe  Racks 
Steel  Rack 
Shop  Shelving 

Our  shop  furniture  brings 
order,  cleanliness,  tidiness. 
Our  appliances  2,xe.jire  proof. 


THE    NEW    BRITAIN    MACHINE    COMPANY 

NEW      BRITAIN,      CONN.,      U.      S.      A. 


This  Journal  is  published  by  the  H.  B.  Smith  Machine  Co., 
of  Smithville,  N.  J.,  Manufacturers  of  Wood  Working  Machinery 
for  all  purposes. 


OUR 
"SYSTEM" 

IS   THE 
MAKING    OF 


HIGH  EST       G  RAD  E 

ENGRAVINGS 


FOR    THE  TRADE 

THAT    APPRECIATE 
THAT    THE 

"BEST    IS 

CHEAPEST     IN 

THE    END." 

ALTHO  UGH    IT    MAY 

COST 

MORE  — AT    FIRST 


GATCHEL    5t     MANNING 

ILLUSTRATORS  AND  ENGRAVERS 


..IN 

HALF  - 

TONE 

WOOD             1 

PHOTO 

LINE 

PLATES    TO 

PRINT 

ON    A  TYPE 

PRESS 

IN 

ONE       OR 

MORE 

COLORS. 

2  7    TO    41 

S.    6TH   STREET, 


PHILADELPHIA 


Milling  Machines  and  Lathes 


MANUFACTURED  BY 


The  R.  K.  LeBlond 
Machine    Tool    Co. 

4800  Eastern  Avenue.  CINCINNATI,   O.,   U.  S.  A. 


No.  2  Universal  Milling  Machine. 


It  is  hardly  necessary 
at  this  late  day 

to  remind  you  that  the  proper  feeding  of  boilers 
receives  ever  increasing  attention   in   an   age  when 

the  scaling  down  of 
running  expenses 

is    a    great    desideratum    in  the  mechanical   world. 

The  Webster  Feed  Water 
Heater  and  Purifier, 

to  go  directly  to  the  "root  of  the  matter,"  seeks  to 
gain  your  interest  by  reason  of  its  consummate 
powers  to  earn  by  saving.  Its  installation  in  a  steam 
plant  of  any  character,  large  or  small,  guarantees 
along  these  lines,  savings  that  render  it  a  splendid 
earner  of  small  dividends  upon  its  first  cost. 

Greatly  increased  boiler  longevity  by  reason  of 
the  quality  of  the  feed  water  supplied  to  it. 

Greatly  increased  efficiency  of  the  said  boiler  on 
the  one  hand,  with  greatly  reduced  fuel  consumption 
on  the  other. 

We  issue  a  little  book,  the  mere  getting  of 
which  may  prove  an  inspiration. 

Warren    Webster    &    Co., 

CAMDEN,  N.  J. 


SCREWS 

FOR 

ELECTRIC  GOODS 
CUTLERY  GOODS 
PLUMBERS'  GOODS 
STOVE  TRIMMINGS 
I»IANO  HARD^VARE 
BICYCXiE  FITTINGS 
HARDWARE 

S  PECI ALTTES 
SPECIALTIES    EST 

SHEET    M^ETAL 
SPECIAL   SCREWS 

MILLED   FROM^ 

SOLID    ROD 


ADDRKSS    ALL    OORKK- 

SPONDKNOK     TO 

BRIDGEPORT. 


Neav   York   Oft'ioe, 

93    Nassau   St. 


TEHjnpHONK, 
4213     CORTLANDT. 


MANUFAOTTJRKO     UY 

HARVEY    HUBBELL. 

RAILROAD  AVE.  and  M:T.  GROVE  ST., 

BRIDGEPORT.     CONN. 


Every  user  of   Machinery 

of  any  kind — in  the  mill, 
shop,  foundry — is  in  direct 
line  for  an  improvement  of 
methods  and  a  decrease  in 
the  cost  of  production  by 
using 

NORTHERN 
MOTORS 

We .  have  already  equipped  a  large  number  of  extensive  wood 
and  metal-working  plants  for  complete  electric-drive.  We  will 
be  pleased  to  submit  estimates  and  plans  to  anyone  interested. 
Ask  for  catalogue  268. 

Northern  Electrical  Mfg.  Company 


Engineers  and  Makers 


MADISON,  WIS.,  U.  S.  A. 


ASPHALT  RUBBER 
ROOFING    PAINT 

UNEQUALED     FOR 

Iron,   Tin,   Steel   or   Felt   Roofs 

FIRE-PROOF  OR  WATER-PROOF. 


JVorld's  Fair 
Award. 
We  are  the  only 
Asphalt    Rubber 
Roofing  Com- 
pany awarded 
Medal  and 
Diploma  for 
Asphalt    Rubber 
Roofing  Paint 
at  the  World's 
Columbian 
Exposition,  at 
Chicago,  in 
1893. 


Warranted. 

A  written 
guarantee  of 
from  twelve  to 
twenty    years  is 
given  with  this 
Paint. 


Send  for 
Catalogue  and 
Price  List. 


ESPECIALLY  ADAPTED 
FOR  RAILROAD  WORK 


Asphalt  Rubber  Paint  Co. 

467    SEA    ST.,  N.  W.,  WASHINGTON,  D.   C. 

BRANCHES:  Baltimore,  Md.,  Philadelphia,  Pa., 
Wilmington,  Del.,  Richmond,  Va,.  Atlanta,  Ga., 
Alexandria,Va.,  Norfolk, Va.,  Newport  News,Va. 


The  C.  &  G.  COOPER  COMPANY 

MT.  VERNON,  OHIO 


BUILDERS     OF 


CORLISS     ENGINES 


COMPLETE   PLANTS  A  New  York  Office — loij  Havemeyer   Bldg. 

SPECIALTY.  Boston  Office— 411  Weld  Bldg. 


Line  Shaft  Couplings 

That   are 

Simple,  EJfeBive 
Easily  Attached 


THE    VANDEGRIFT   COUPLING   CO.,    Indianapolis,   Ind. 


GEORGE   M.   BRILL 

ENGINEER. 

The  engineering  of  manufacturing  plants  and  the 
design  and  improvement  of  processes  for  the  most 
economical  production  is  made  a  specialty  in 
connection  with  a  general  engineering  practice. 

1143— 4  Marquette  Bldg.  CHICAGO,   ILL. 


Chandler  ^  Taylor  Company 

Indianapolis,  Indiana. 

A  concern  where  quality  is  the  first 
consideration  in  the  manufacture  of 

ENGINES,     BOILERS    ^     SAW     MILLS. 


'  ^  Edition  lie' 
d    vis 


ed  and 
Full  Index 
Jtdded 


Some  Original 
Systems  of 

Shop 

Cost' 

I^eeping 

:  or  t 

Factory 
Accounting 


An  Exposition  of  the  Advantages  of  Account-Keeping 
by  Means  of  Cards  instead  of  Bool(s,  and  a  Description 
of  Various   Meclianical  Aids  to  Factory  Accounting 


This  book  is  designed  to  give  such  an  exhibition  of  widely  differing  systems 
of  cost-keeping  now  in  satisfactory  use  as  will  afford  any  manager,  although  not 
himself  an  accountant,  the  knowledge  needful  to  an  intelligent  comparison 
between  his  own  methods  and  cost-keeping  methods  in  general. 

Every  step  in  the  use  of  the  several  systems  is  minutely  detailed,  and  when 
the  factory  production  is  separated  from  the  purely  commercial  operation  of  dis- 
posing of  the  factory  product,  the  commercial  books  are  also  described,  and  in  all 
cases  the  number  of  men  at  work  and  the  number  and  class  of  book-keepers, 
clerks,  messengers,  time-takers  and  so  on,  employed  in  cost-accounting  is  given, 
so  that  any  manager  can  tell  about  what  he  may  expect  the  use  of  a  similar 
system  to  cost  in  his  own  establishment. 

450  Pages  Fully  Illustrated.      PRICE,  $5.00  Prepaid.     Cloth  Binding 


The  Engineering  Magazine 

BEJ^RD   BUILDING,  NEW   YORK 


GREAT 
INDUSTRIAL 
ENTERPRISES 


should    be    fitly    represented    by    the    stationery  by 

means  of   which   correspondence   with 

their  customers  is  carried  on 


Dignity,  individuality  and  refined  taste 
are  recognized  characteristics  of  letter 
heads  and  other  forms  that  contain  the 
watermark  "Old  Hampshire  Bond."  This 
watermark  is  guaranteed  by  a  reputation 
as  makers  of  high  grade  papers  extending 
back  to  1866. 

Write  us  on  your  letter  head  for  The 
Sample  Book — a  work  of  art. 

#Iti  l^ampsljire  ilonti 

made   "a   little   better   than  seems  necessary"  by 

Hampshire  Paper  Company 

SOUTH    HADLEY   FALLS,    MASSACHUSETTS 

This  is  a  sample  of  Cafe  Old  Hampshire  Bond 

The  sampli-  hook  xhov.'s  tlii>:  (o/,,r  ,111 J  !v.;l-.u-  otii,- 


THE  COST 
TO      YOU 

of  Old  Hampshire  Bond  will  be  some- 
what more  than  that  of  other  papers — 
it  may  cost  you  some  more  than  the 
paper  you  are  now  using.  It  costs  more 
because  it  is  better — it  is  better  because 
better  materials  enter  into  its  produc- 
tion, and  its  makers  are  specialists  in  the 
making  of  Bond  Papers. 

The  Sample  Book  we  refer  to  on 
another  page  is  well  \vorth  sending  for. 
It  contains  specimens  of  printed  letter 
heads,  bill  heads  and  other  forms  on  the 
white  and  twelve  colors  of  Old  Hamp- 
shire Bond,  all  forming  a  collection  of 
great  value  as  suggestions  to  any  house 
that  uses  printed  stationery.  The  Sample 
Book  is  free  if  you  write  on  your  letter 
head. 

©Ill  jl|amps!)tre  Monti 

made  "a  little  better  than    seems    necessary"   by 

Hampshire  Paper  Company 

SOUTH    HADLEY   FALLS,   MASSACHUSETTS 

T/iis  is  a  sample  of  Cafe' Old  Hampshire  Bond 

The  sample  book  shows  this  color  aud  l:vi-h<f  others 


multiplication 


the  Comptometer  is  four  times  as   rapid, 

and  for 

twice    as    rapid    as 

addition  '''  ?°"  "'"' 

******  ■•'■^'*"     mental  computer. 

In  hundreds  of  Railroad  and  Insurance 
offices  it  is  saving  the  salary  of  several 
clerks  for  each  Comptometer  in  service,  and 
accounts  are  being  kept  which  it  would  not 
pay  to  keep  if  the  computation  bad  to  be 
done  mentally. 

Used  by  Accountants  and  Engineers  in 
all  lines  of  business. 

In  the  United  States  Navy  Department 
over  85  Comptometers  are  used  on  Engineer- 
ing Computation. 

Nearly  one  thousand  manufacturing  and  commercial  firms  after  buying  one  Compto- 
meter have  ordered  a  second  one,  and  scores  have  purchased  and  use  in  their  accounting 
rooms  from  10  to  z$  each. 

It  insures  accuracy.  No  lever  to  operate;  simply  touching  the  key*  does  it  all.  Simple, 
light,  compact  and  durable.     Many  thousands  in  use. 

Foots  scattered  items  just  as  conveniently  as  regular  columns. 

IVritt  for  full  dticriftion  and  sixty  days'  trial  offer. 


FELT  &  TARRANT  MFG.  CO. 


52  to  56  Illinois  Street,  Chicago. 


THE    COST  OF    PRODUCTION 

Necessarily  includes  the  cost  of  operating  and  main- 
taining the  system  of  hearing  and  venrilating  used. 

-ri/£   FAN  SYSTEM  OF  HEATING 

STANDS    TODAY     AS    THE    BEST  AND    MOST  ECONOMI'  ^iL. 


Mechanical 

Draught 

Fans 


We  build  only 
THE   BEST 

in  design, 
material  and 
workmanship 


Steam  Fan 


"Hot  Blast' 'Coil 


WRITE    US    FOR    ESTIMATES    AND    INFORMATION 

Massachusetts   Fan    Company 

JJ  State  Street  —  Boston,    Mass. 


Bement,  Miles  & 

Co., 

Niles-Bement-Pond  Co.,  Successor 

BUILDERS   OF 

Improved  Iron  and  Steel  Working  Machinery, 

Including 

Steam    Hammers,     Hydraulic    Presses,     Riveters,     Etc. 

PHILADELPHIA,  PA.,  U.  S.  A. 

KEYSTONK    ELECTRIC   COMPANY 

DIRECT   CURRENT 

GENERATORS  1  to  l.OOO  K.  W. 

MOTORS  1  TO      400  H.    P. 

ERIE.  PENNSYLVANIA.         tJ.  S.  A. 


H 

igh    Candle 

Power   Arc 

Lamps 

...For... 

Photo  -  Engravings    Blue 
Duplicate    Card 

SEARCH     LIGHTS    FOR   FIRE    DEPARTMENT 

Printing 
Print 

AND     MARINE 

and 
ing 

SERVICE 

CHAS.  J.  BOGUE, 

2IO  CHESTNUT  ST., 

NEW- 

YORK 

ELECTRIC    TRAVELING    CRANES 


ALL 

KINDS 

OF 

CRANES 


ELECTRIC 

AND  AIR 

HOISTS 


NORTHERN     ENGINEERING     WORKS 

DETROIT,     MICH. 


"BOSS"    Power    Hammer 


BLACKSMITHS 
WAGON  SHOPS 
BUGGY  FACTORIES 
CUTLERY  WORKS 
SAW  FACTORIES 
FILE  WORKS 
RAILROAD  SHOPS 
MINES 


MADE  IN  DUBUQUE— HIGH- 
GRADE  AND  LOW  PRICE. 

DUBUQUE 
MACHINE 
CONCERN 

DUBUQUE,  IOWA, U.S.  A. 


A    CLEAN     MAN 

WANTS     A    DESK      PAD 

that  will  not  dirty  his  clothes  or  be  un- 
sightly on  his  desk.      Cut  explains. 
Cleanable  with  a  damp  cloth. 
Sizes — 19x26  inches.     20x30  Inches. 
Prices —    $1.00.  $i-25- 

Most  unique  deslc  pad  on  the  market. 
Has  leatherette  surface  to  match  oak, 
birch,  cherry  or  mahogany  desks. 
Lasts  lifetime.  Order  at  once,  name 
finish  wanted.  Combines  interest  and 
postal  table,  measure,  pen  rack  and 
memorandum  clips. 

The  Meyercord-Batterman  Co.. 

Office  Specialties.      CHICAGO,  ILL. 


COST    OF   PRODUCTION 
and     its      REDUCTION 


One  sure  way  for  MACHINE  SHOPS  to  effect 
this  is  to  throw  out  the  old  fashioned  forged  latlie 
and  planer  tools  and  adopt  the  Armstrong  system 
of  Tool  Holders,  using  inserted  cutters  of  self- 
hardening  steel.  Writ*  far  Catalogue. 


Armstrong   Bros.    Tool   Co. 

••The  Tool  Holder  People."         CHICAGO,  U.  S.  A. 


The  Burley  Heater  Co. 

TYRONE,     PA. 
Manufacturers  of  Steam  and  Hot  Water  Heaters  and 

Grey    Iron    Castings    of  every    description.      Estimates    fur- 
nished on  application. 


"^e& 


Our  igo2    Catalogue    will  soon 
come  from    the  press. 

IT      ILLUSTRATES 


Everything  for   Office   and   Factory 


We  have  the  largest  line  and  are  the  only  firm  that 

will  take  your  entire  contract  for  office  and  factory 

supplies. 

Safes,  Vaults,   Scales,    Trucks    and    Barrows.      One 

order  to  us  saves  time  and  money. 

No  order  too  large  for  our  capacity  and  none  too  small 

for  our  best  attention. 

Best  goods — lowest  prices.      Estimates  and    catalogs 

promptly  furnished.    Salesman  and  dealers  wanted  for 

our  triangular  trucks. 

The  WELLS  MFG.  AND  SUPPLY  CO. 

WINCHESTER,    INDIANA,    U.    S.    A. 


NAM  E    PLATES 

THAT  ATTRACT   ATTENTION,  BY    THEIR    SHARP 
CLEAR     CUT     APPEARANCE     AND      FINE     FINISH. 


We  make  by  a  special  process  the  finest  quality 
of  work,  at  reasonable  prices.  Mechanically  and 
artistically  superior    to    stamped    or    cast   plates. 


MAKERS  OF  MEMORIAL  TABLETS,  NAME  PLATES, 
DECORATIVE  METAL,  GLASS  AND  MARBLE  WORK, 
DIALS  AND  SCALES  FOR  CLOCKS  AND  SCIENTIFIC 
INSTRUMENTS.  WE    INVITE    YOUR    INQUIRY. 

TERRY-ACKLEY   COMPANY 

571-573     HUDSON    STREET,   NEW    YORK 


Any  man  interested 
in  factory  costs  can- 
not do  himself  or 
his  factory  a  better 
service  than  simply 
to  write  Mr.  Morse 


Mr.  Morse  is  one  of  our  experts  —  a  spe- 
cialist on  factory  systems.  .  You  can  tell 
him  of  any  part  of  your  factory  work 
that  is  bothering  you,  and  he  will  suggest 
the    systems     that     will     stop     the    bother. 


Write  to  him  now,  even  if  but  curiously. 
Learn  at  our  expense  if  he  can  help 
you.      You    can    address   him   in   our    care. 


THE    SHAW.WALKER    CO.,    MUSKEGON,    MICH. 


Dividend    Makers 

HAND  POWER 
ANGLE  AND  EYE 
BENDING   TOOLS 

Perfect  hookt  and  eyes.  Angles  bent 
quickly  and  easily.  Shipped  on  ap- 
proval.   Send    for    Catalogue    No.    8. 

WALLACE  SUPPLY  CO. 

6i8  Garden  City  Blk,  CHICAGO. 


MANVILLE     COVERING    CO. 

MANUFACTURERS  OF 

STEAM  PIPE  AND  BOILER  COVERINGS 

If^ESTE  R  N      R  E  P  R  E  S  E  NTjITIf^E  S      OF 

THE    H.    W.    JOHNS     MFG.    CO. 

ASBESTOS  GOODS,  ROOFING  MATERIALS 
ELECTRICAL  GOODS,  SHINGLE  STAINS 
FIRE-PROOF    PAINTS,  ETC.,  ETC. 

Chicago.  217  to  231  Clybourn  St.,  Milwaukee,  Wis.  St.  Louis. 


W.  F.  &  John  BaRxNes  Co. 

MANUFACTURERS 

Upright.  Drills 

Most    Complete  Line  on  the  Market 

S"  Swing  to  ^o"  Swing. 

ROCKFORD,   ILL.      U.  S.  A. 


i — ^^^1 


KempsmitH  Millers 


^Some  Authorities  place  Millers  First 
among  Modern  Machine  Tools. 

Millers  are  quite  as  Economical  in 

General  Manufacturing  as  in 

producing  Specialties. 

Catalogue  of  Pl&.in  and  Universal 
Millers  Free. 


THE  KEMPSMITH  MFG.  CO. 

Milwaukee.  Wis..   M.  S.  A. 
(Makers  of  Millers  lor  ihe  Metn.!  Tr&des.) 


The  Cargill 
Manifold  Invoice  Book 


MAKES      LIFE      EASY      FOR       THE      BOOKKEEPER 
AND       SAVES       MONEY        FOR        THE       EMPLOYER 


No  Copying.      You  Post  Dired. 

You    know  every  night,   every  week,   every  month, 
just  how  much  business  you  are  doing.      You  can  use 
pen  or  pencil.      You  never  forget  to  make  out  a  bill — 
the  book  won't  let  you. 
Booklet    with    prices    and   particulars   for   the   asking. 

Grand  Rapids  Engraving  Co. 

GRAND  RAPIDS,        MICHIGAN 


Standard  of  the  World 


For  desk  use  our  No.  21 5 
has  no  equal. 

Our  wiring  system  allows  in- 
stant communication  with  the  station 
desired.  No  springs  to  get  out  of 
order.  The  only  telephone  that  can 
be  placed  inside  of  a  desk  without 
being  in   the   way   of  a   busy   man. 


Our  No.  2 1 8  is  a  very 
convenient  Wall  Set 

Handsome,  compact  and  requir- 
ing small  space.  Made  with 
double  pole  receiver  and  plati- 
num contact  bell.  Can  be  used 
at  terminal  stations,  or  in  con- 
nection with  plug  board  and 
annunciator. 


Ericsson's  are  used  all  over  the  world. 
Ericsson's    always    give     satisfaction.        Send    for   our    pamphlet    on    inter- 
communicating   systems,    and     references     from    those     now     using    them. 


Ericsson  Telephone  Co. 

296    BROADWAY,      :     :     :     :      NEW   YORK    CITY 


1850 


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THE  LIBRARY 
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THIS  BOOK  IS  DUE  ON  THE  LAST  DATE 
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Series  9482 


UC  SOUTHERN  REGIONAL  LIBRARY  FACILITY 


A     000  733  791     8 


